N.J. Admin. Code § 18:2-8.5

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:2-8.5 - Notice of set-off

(a) The Division will give notice both to the vendor and to the taxpayer, if the taxpayer is a partner or shareholder of the vendor-entity, as soon as the Division takes set-off action under this chapter.

(b) The notice will:

1. Specify the contract payment due to the vendor that is being sent to the Division of Taxation to offset the taxpayer's tax debt; and

2. Provide the vendor with an opportunity to protest the set-off action by filing a written protest within 30 days of the date of the notice.

(c) A written protest must conform to the requirements of N.J.A.C. 18:1-1.8.

(d) The filing of a protest does not stay the collection of the indebtedness.

N.J. Admin. Code § 18:2-8.5

Amended by 47 N.J.R. 3150(a), effective 12/21/2015