New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 35 - NEW JERSEY GROSS INCOME TAX
Subchapter 10 - SETOFF OF INDIVIDUAL LIABILITY
Section 18:35-10.5 - Notice to taxpayer
Universal Citation: NJ Admin Code 18:35-10.5
Current through Register Vol. 56, No. 18, September 16, 2024
Within 10 days after identification of a potential refund or rebate due the taxpayer and receipt of certified liquidated debt information from the claimant agency, whichever is later, the Division shall notify the alleged debtor of the proposed setoff and inform the alleged debtor of the right to make a timely request to the claimant agency for administrative resolution or for a hearing on the alleged debt and the proposed setoff.
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