New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 2 - GENERAL POLICIES AND PROCEDURES
Subchapter 9 - SALE OF TAX INDEBTEDNESS
Section 18:2-9.1 - Time for sale of indebtedness
Universal Citation: NJ Admin Code 18:2-9.1
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The State Treasurer is authorized to sell, transfer, or assign all right, title, and interest in any State tax indebtedness only when the following conditions have been satisfied:
1. The underlying State tax indebtedness is fixed
and final and not subject to protest or appeal pursuant to the State Uniform Tax
Procedure Law or the New Jersey Gross Income Tax Act; and
2. A certificate of debt stating the amount of the
indebtedness has been filed with the Clerk of the Superior Court.
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