New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 8 - ASSESSMENTS
Section 18:5-8.9 - Certificate of debt, judgment

Universal Citation: NJ Admin Code 18:5-8.9

Current through Register Vol. 56, No. 18, September 16, 2024

(a) Whenever any person is indebted to the State of New Jersey by reason of the tax due under the Act, the Director shall state the amount of the debt in a certificate issued to the Clerk of the Superior Court or to the Clerk of the Law Division of the County Court.

(b) The Clerk to whom such certificate is issued shall immediately enter upon his or her record of docketed judgments the following information:

1. The name of the person;

2. The name of the State of New Jersey;

3. The name of the Act;

4. The amount of the debt so certified;

5. The address of the place of business where such tax liability was incurred, if shown on the certificate; and

6. The date of making such entries.

(c) Such entries shall have the same force and effect as the entry of a docketed judgment in the office of such clerk, and the Director shall have all the remedies and may avail himself or herself of any proceedings for the collection thereof which may be had or taken upon the recovery of a judgment in any court of law in this State, but without prejudice to the taxpayer's right of appeal.

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