New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 35 - NEW JERSEY GROSS INCOME TAX
Subchapter 10 - SETOFF OF INDIVIDUAL LIABILITY
Section 18:35-10.4 - Matching
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Upon timely receipt of notifications and debtor files from participating claimant agencies, the Division will make continual comparisons of the consolidated debtor file with the refund file and with the rebate file. A complete match will result from a matching of two sets of identification information. A complete match affects the gross income tax and homestead rebate systems by placing a hold code in the taxpayer's account, which prevents a refund or rebate from being sent out until initial certification.
(b) A partial match occurs from an incomplete match of the identification information used, and it results in the placing of the taxpayer's account on a contingent hold status for 15 days. During that period the Division and the claimant agency may make a review of the relevant identification information to determine if the incomplete match is the result of a clerical, transcription, or other error. If that is the case, the contingent hold code is removed, the account is placed on hold, and is treated as a complete match. If a reconciliation of the identification information cannot be made, the account is returned to the claimant agency or institution for investigation, and the refund/rebate check is released to the taxpayer. The claimant agency may resubmit the account at such time of updating the debtor file as the Division may direct.
(c) When a taxpayer requests a refund or rebate and that taxpayer has been identified through a complete match as an alleged debtor to a claimant agency, the Division does not have liquidated debt information on the debtor file, a three-part card or electronic data file will be sent to the claimant agency. Return of the proper card(s) to the Division would certify the accuracy of the liquidated debt, advise whether the amount had been subsequently paid, and/or advise whether or not the debtor has requested a hearing or appeal in the matter.
(d) When a taxpayer requests a refund or rebate and that taxpayer has been identified through a complete match as an alleged debtor to a claimant agency, and the Division has liquidated debt information on the debtor file, the Division will generate a notice to the taxpayer in accordance with 18:35-10.5 and will also generate a two-part card or electronic data file to the agency. Return of the proper card(s) to the Division would advise whether the amount has been subsequently paid, and/or advise whether or not the debtor has requested a hearing or appeal in the matter.
