New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 1 - ORGANIZATION OF THE DIVISION OF TAXATION
Subchapter 1 - ORGANIZATION OF THE DIVISION OF TAXATION
Section 18:1-1.2 - Public information and submissions or request

(a) General information regarding taxpayers' rights and responsibilities under the tax laws of New Jersey, as well as tax forms, publications, and other general tax information is available on the Division's website. The public may also obtain general information regarding their rights and responsibilities under the tax laws of the State of New Jersey by writing to the New Jersey Division of Taxation Taxpayer Services Branch, PO Box 266, Trenton, NJ 08695-0266. The public may submit requests for technical advice or letter rulings regarding the application of State tax laws by writing to the New Jersey Division of Taxation, Regulatory Services Branch, 3 John Fitch Way, PO Box 269, Trenton, NJ 08695-0269.

(b) Before or at an interview with a taxpayer relating to the determination or collection of tax, the Division will provide the taxpayer with an explanation of the audit or collection process, whichever is appropriate, and of the taxpayers rights.

(c) Taxpayers may download forms and publications from the Division of Taxation's website, www.state.nj.us/treasury/taxation. To request New Jersey tax forms or publications, a taxpayer may call the Automated Tax Information System at 609-826-4400 or 800-323-4400 (touch-tone only).