New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 2 - GENERAL POLICIES AND PROCEDURES
Subchapter 11 - BUSINESS REGISTRATION AND TAX CLEARANCE REQUIREMENTS FOR LICENSE HOLDERS
Section 18:2-11.1 - Definitions

The following words and terms, when used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise:

"Business entity" means any person, including but not limited to, an individual who is a sole proprietor, who uses a license to conduct or operate a trade, business, occupation, or profession in the State, other than solely as an employee, and who may be subject to State taxes on business-related income.

"Compliance" or "in compliance" means, depending on context, either properly registered as a business with the State of New Jersey or resolved all outstanding State tax indebtedness to the satisfaction of the Director.

"Director" means the Director of the Division of Taxation, in the Department of the Treasury.

"License" means the whole or part of a State agency permit, certificate, approval, registration, charter, or similar form of permission to engage in or undertake a profession, trade, business, or occupation in New Jersey and any notification required to be made to a State agency that a profession, trade, business, or occupation is being engaged in or undertaken, or is expected to be commenced; provided, however, that "license" shall not include any original charter or certificate of incorporation granted by a State agency.

"License holder" means any person or business entity who has been issued a license by a State agency.

"Person" means an individual, partnership, society, association, firm, joint stock company, corporation, estate, receiver, trustee, assignee, referee, or any other entity including entities acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, or any entity that is a combination of the entities set forth herein. This includes, but is not limited to, a limited liability company, statutory trust, business trust or association, real estate investment trust, common-law trust, national association, or any other unincorporated business, whether organized under the laws of this State or under the laws of any other state or territory of the United States or the District of Columbia, the United States, or any foreign country or other foreign jurisdiction.

"State agency" means the judicial, legislative, or executive branch of the State of New Jersey, including, but not limited to, any department, board, bureau, commission, division, office, council, agency, or instrumentality thereof, or independent agency, public authority, or public benefit corporation.

"State tax indebtedness" means the amount of any State tax, interest, penalties, and any related fees owed by a person to the State of New Jersey, including any statutory fees for the costs of collection and any referral cost recovery fees as authorized by 54:49-12.3 and 18:2-2.5(d).