New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 2 - GENERAL POLICIES AND PROCEDURES
Subchapter 8 - SET-OFF OF STATE VENDOR TAX DEBT
Section 18:2-8.5 - Notice of set-off
Universal Citation: NJ Admin Code 18:2-8.5
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The Division will give notice both to the vendor and to the taxpayer, if the taxpayer is a partner or shareholder of the vendor-entity, as soon as the Division takes set-off action under this chapter.
(b) The notice will:
1. Specify the contract payment due to the vendor
that is being sent to the Division of Taxation to offset the taxpayer's tax debt;
and
2. Provide the vendor with an
opportunity to protest the set-off action by filing a written protest within 30 days
of the date of the notice.
(c) A written protest must conform to the requirements of N.J.A.C. 18:1-1.8.
(d) The filing of a protest does not stay the collection of the indebtedness.
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