N.J. Admin. Code § 18:35-10.5

Current through Register Vol. 56, No. 11, June 3, 2024

Section 18:35-10.5 - Notice to taxpayer

Within 10 days after identification of a potential refund or rebate due the taxpayer and receipt of certified liquidated debt information from the claimant agency, whichever is later, the Division shall notify the alleged debtor of the proposed setoff and inform the alleged debtor of the right to make a timely request to the claimant agency for administrative resolution or for a hearing on the alleged debt and the proposed setoff.

N.J. Admin. Code § 18:35-10.5

As amended, R.1982 d.479, effective 1/3/1983.
See: 14 New Jersey Register 705(b), 15 New Jersey Register 37(b).
Added "identification of a potential refund ... from the claimant agency".
Recodified from N.J.A.C. 18:35-2.5 by R.1998 d.195, effective 4/20/1998.
See: 30 New Jersey Register 612(a), 30 New Jersey Register 1428(a).