New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 2 - GENERAL POLICIES AND PROCEDURES
Subchapter 3 - REQUIREMENTS FOR PAYMENT OF TAXES BY ELECTRONIC FUNDS TRANSFER
Section 18:2-3.7 - Notice to taxpayers

(a) A taxpayer will be notified of the taxpayer's EFT payment requirements at least 30 days prior to the required compliance date.

(b) The failure to receive notice by (a) above shall not relieve a taxpayer from compliance with its EFT payment requirements. However, if the Division's records indicate that notice was not provided to the taxpayer as required by (a) above, the Director may take the lack of notice into consideration with respect to any request for a waiver of penalty or interest calculated on such penalty.