New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 35 - NEW JERSEY GROSS INCOME TAX
Subchapter 10 - SETOFF OF INDIVIDUAL LIABILITY
- Section 18:35-10.1 - Purpose
- Section 18:35-10.2 - Definitions
- Section 18:35-10.3 - Procedure for setoff
- Section 18:35-10.4 - Matching
- Section 18:35-10.5 - Notice to taxpayer
- Section 18:35-10.6 - Administrative resolution; claimant agency proceedings
- Section 18:35-10.7 - Agency procedure; hearing
- Section 18:35-10.8 - Referral to Office of Administrative Law; hearing
- Section 18:35-10.9 - Finalization of setoff by claimant agency; finalization by setoff
- Section 18:35-10.10 - Notice to debtor of final setoff
- Section 18:35-10.11 - Priorities in claims to setoff
- Section 18:35-10.12 - Disposition of proceeds collected; collection assistance fees
- Section 18:35-10.13 - Accounting to the claimant agency; credit to debtor's obligation
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