New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 2 - GENERAL POLICIES AND PROCEDURES
Subchapter 8 - SET-OFF OF STATE VENDOR TAX DEBT
Section 18:2-8.2 - Set-off of tax debts against contract payments due to vendors
Universal Citation: NJ Admin Code 18:2-8.2
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The Division of Taxation may seek to set off all or part of a contract payment due to a State vendor in order to satisfy a tax indebtedness owed to the State whenever:
1. The vendor is under contract to provide goods
or services or engage in a construction project for the State of New Jersey, or any
of its branches, or any of its agencies or instrumentalities;
2. The vendor is entitled to payment from the
State for such goods, services or construction project; and
3. The vendor is indebted for any State tax, or,
where the vendor is a partnership or S-corporation, any partner or shareholder of
the vendor-entity is indebted for such tax.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
