New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 2 - GENERAL POLICIES AND PROCEDURES
Subchapter 8 - SET-OFF OF STATE VENDOR TAX DEBT
Section 18:2-8.3 - Time for initiating set-off procedure
Universal Citation: NJ Admin Code 18:2-8.3
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The Division of Taxation may initiate procedures to set off the tax debt of a specific vendor upon the expiration of 90 days after either:
1. The
issuance by the Division of a notice and demand for payment of any State tax owed by
the taxpayer; or
2. The issuance by the
Division of a final determination on any protest filed by the taxpayer against an
assessment or final audit determination.
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