N.J. Admin. Code § 18:2-10.4

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

Section 18:2-10.4 - Application for Tax Clearance Certificate

(a) A completed application form requires applicant information including name, business location and mailing address, New Jersey tax registration number, business type, names and addresses of officers or partners and related entities that will benefit from the assistance; and information about the agency issuing the assistance or incentives including agency name, the name of the assistance program applied for, and agency contact information. A signed certification is required by an authorized representative. The application may be downloaded from the following web site address: http://www.state.nj.us/treasury/taxation/pdf/busasstTaxClear.pdf.

(b) The application must be properly completed and submitted to the Division of Taxation accompanied by a statutory fee of $ 75.00, or an expedited fee of $ 200.00. All fees related to the application must be paid with the initial Application for Tax Clearance Certificate in the form of a check or money order payable to the "State of New Jersey" or by electronic means, if the Director deems electronic means are appropriate.

1. Each application is specific to a particular agency or department's business assistance or incentive program. Each certificate is dated and becomes null and void 90 days after the issue date unless a renewal is requested.

2. A Tax Clearance Certificate that is issued to satisfy an application for an award of business assistance or incentive by a State agency or department may be renewed an additional three times within a 365-day period.

3. No additional fee is required for the renewal of a certificate for the same agency or department assistance or incentive program that is requested within a 365-day period.

4. Any fees paid in conjunction with this application process are nonrefundable.

N.J. Admin. Code § 18:2-10.4