N.J. Admin. Code § 18:23-10.3

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:23-10.3 - Additional remedy available to Director

(a) As an additional or alternative remedy, the Director may issue a certificate, stating the amount to which a taxpayer is indebted under the Act, to the Clerk of the Superior Court, who thereupon shall enter upon the docket the name of the taxpayer and the State, the amount of the debt, the name of the tax, and the date of such entry.

(b) Such entry upon the docket shall have the same force and effect as the entry of a docketed judgment and shall be subject to the same remedies for collection thereof as may be taken upon the recovery of a judgment, but without prejudice to the taxpayer's right of appeal.

Amended by 49 N.J.R. 456(b), effective 3/6/2017