N.J. Admin. Code § 18:2-10.1

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:2-10.1 - Purpose and scope

(a) This section describes the procedure for the application and issuance of a Tax Clearance Certificate by the Director of the Division of Taxation as evidence that all State taxes, penalties, interest, and fees have been paid or provided for, which is required prior to an award of business assistance or incentive by a department or agency of the State government, including independent authorities and instrumentalities of the State.

(b) The procedures provided in this subchapter, including the fees that are imposed, only apply to a request by a person or business entity applying for tax clearance in order to benefit from business assistance or incentives offered by a New Jersey department or agency including independent authorities and instrumentalities of the State as defined in N.J.A.C. 18:2-10.2. The rules in this subchapter, including the imposition of an application filing fee of $ 75.00 and an expedited processing fee of $ 200.00, are separate and distinct from any other tax clearance procedures that may be established in other provisions of New Jersey law or within other sections of the New Jersey Administrative Code.

Amended by 47 N.J.R. 3150(a), effective 12/21/2015