N.J. Admin. Code § 18:2-11.3

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

Section 18:2-11.3 - Information furnished by State agency

(a) The Director may request information from a State agency with respect to license holders who may be identified as business entities, and the other State agency or agencies must supply the requested information, if any, which will include:

1. The business name or the name under which the applicant for a license or licenses will be licensed or is licensed by the State agency;

2. The business address or any other address, including an Internet address, that the State agency requires from the applicant for a license or the license holder to furnish to the agency;

3. The Federal social security number or Federal taxpayer identification number, or both numbers when the person has both numbers, or the reason or reasons, furnished by the person in a certified written statement, why the person does not have either number; and

4. As to current license holders, but not pending applicants for licenses, the information, if any, upon which the State agency has identified that a license holder is a business entity.

(b) Subsequent to receipt of the information provided by the State agency in (a) above, the Director will periodically send a preliminary notice to each license holder identified as a business entity by a State agency, or based on information already possessed by the Director pursuant to N.J.S.A. 54:50-25 and 54:50-26.2.

(c) The preliminary notice will require the license holder's response within 15 days of the date of the notice in (b) above to verify the license holder's business name, business address, and Federal social security number and/or Federal taxpayer identification number of the license holder or business entity, pursuant to the authority of N.J.S.A. 54:50-26.1 and 42 U.S.C. § 405(c)(2)(C)(i). The preliminary notice will advise the license holder that the information must be provided to the Director for purposes of reviewing the person's compliance with New Jersey tax laws, as a condition to the continued licensing of the person or granting of a license to the person by one or more State agencies, and to update or correct, as necessary, the tax records and files of the Director.

N.J. Admin. Code § 18:2-11.3

Adopted by 48 N.J.R. 822(a), effective 5/16/2016