N.J. Admin. Code § 18:2-11.4
The Director shall verify that a license holder is in compliance with the business registration requirements of any State tax administered by the Division of Taxation, based on information already known to the Director, following receipt of the preliminary information set forth in N.J.A.C. 18:2-11.2, or upon response from those license holders that were sent a preliminary notice as set forth in N.J.A.C. 18:2-11.3. The Director shall notify those persons not registered with the Division of Taxation and provide those persons with 15 days from the date of the notice to comply with the business registration requirements. The Director may extend the deadline for compliance at the taxpayer's request, in writing, for good cause.
N.J. Admin. Code § 18:2-11.4