N.J. Admin. Code § 18:2-9.3

Current through Register Vol. 57, No. 1, January 6, 2025

Section 18:2-9.3 - Disclosure to purchaser of tax indebtedness

Notwithstanding the provisions of N.J.S.A. 54:50-8, pursuant to N.J.S.A. 54:50-32 the Director of the Division of Taxation may provide a purchaser, transferee or assignee of a taxpayer's indebtedness with all information contained in the certificate of debt and with any additional information the Director deems necessary in order for the purchaser to collect the indebtedness represented by the certificate. However, the Director may not make any disclosure to the purchaser, transferee or assignee of the indebtedness that would violate the provisions of 26 U.S.C. § 6103(a).