New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 35 - NEW JERSEY GROSS INCOME TAX
Subchapter 10 - SETOFF OF INDIVIDUAL LIABILITY
Section 18:35-10.3 - Procedure for setoff
Universal Citation: NJ Admin Code 18:35-10.3
Current through Register Vol. 56, No. 18, September 16, 2024
(a) A claimant agency seeking to attempt collection of a debt through setoff shall notify the Division in writing and supply the Division with a debtor file containing information necessary to identify the debtor whose refund or rebate is sought to be setoff. Notification to the Division and the furnishing of identifying information must occur on or before a date specified by the Division.
(b) With prior approval of the Division, the debtor file may also contain liquidated debt information for every alleged debtor listed on the file, provided that the debtor file is accompanied by a certification of all debts listed on the debtor file.
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