N.J. Admin. Code § 18:35-10.7

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

Section 18:35-10.7 - Agency procedure; hearing

(a) When an alleged debtor makes a timely request for administrative resolution for a hearing, the claimant agency shall initiate appropriate agency procedures pursuant to the New Jersey Uniform Administrative Procedure Rules, N.J.A.C. 1:

1. The issues in an administrative resolution effort or a hearing shall include whether the claimed sum asserted as due and owing is correct and any other relevant matters. A nondebtor who claims to be a joint recipient of a refund or rebate shall have standing to establish that fact and to contest the proposed setoff. If the claimant agency finds that an apportionment should be made in a particular case with respect to a joint entitlement, the matter shall be referred to the Division of Taxation and it will be presumed that each party is entitled to one half of the joint entitlement.

(b) Pending final agreement or final determination of the validity of the debt asserted by the claimant agency, no action shall be taken in furtherance of collection of that alleged debt through the setoff procedure established by this subchapter.

(c) No issues may be considered at the hearing which have been previously litigated. In cases where a legal judgment is in effect, the alleged debtor shall seek relief by returning to the court which produced the judgment.

N.J. Admin. Code § 18:35-10.7

Amended by 48 N.J.R. 295(a), effective 2/16/2016