New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 2 - GENERAL POLICIES AND PROCEDURES
Subchapter 10 - TAX CLEARANCE FOR BUSINESS ASSISTANCE AND INCENTIVES
Section 18:2-10.3 - Requirements for Tax Clearance Certificate
Universal Citation: NJ Admin Code 18:2-10.3
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The person or business entity applying for business assistance or incentive shall apply to the Director for a Tax Clearance Certificate and provide the information necessary for the Director to make a determination that the applicant is compliant with New Jersey tax laws and has satisfied all requirements for filing State tax and information returns, and for paying State taxes which the applicant is liable for as a taxpayer or collector of tax.
(b) A Tax Clearance Certificate may be issued when the following has occurred:
1. An Application for Tax Clearance Certificate
has been completed and submitted along with a nonrefundable fee of either $ 75.00 or
$ 200.00, as appropriate;
2. The
applicant taxpayer's account and the accounts of related entities (for example,
subsidiaries, officers, partners) that will directly benefit from the assistance
requested have been reviewed to determine tax compliance; and
3. All taxes and reports required by the applicant
taxpayer or related entities are current.
Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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