N.J. Admin. Code § 18:2-11.5

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

Section 18:2-11.5 - Verification of tax compliance; notice of demand to suspend license

(a) The Director shall review the tax compliance of any person who is issued a license by the State with regard to State tax indebtedness based on information provided by a State agency or who is already known to the Director, following receipt of the preliminary information set forth in this subchapter, 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 will notify the person by registered or certified mail of the Director's intent to demand the suspension of the person's license by the State agency that issued the license, if the State tax compliance review of any person under the provisions of this subchapter discloses:

1. A State tax indebtedness of that person reduced to judgment by the filing of a certificate of debt by the Director;

2. A State tax indebtedness finally determined after the exhaustion of remedies provided pursuant to the "State Uniform Tax Procedure Law,"N.J.S.A. 54:48-1 et seq.; or

3. A State tax indebtedness that has become final due to the failure of a person to exercise available remedies within the time specified under a specific State tax statute or the State Uniform Tax Procedure Law. The notice shall state that the person has 60 days from the date of the notice to pay the State tax liability in full or otherwise establish payment arrangements for the State tax liability as agreed to by the Director in writing, before such suspension demand will be made to the licensing State agency. Pursuant to N.J.S.A. 54:50-26.3.b(1), no additional right to protest or appeal the State tax indebtedness shall be available to any person under the procedures set forth in this subsection.

(b) If the Director's State tax compliance review discloses a State tax indebtedness that is not finally determined as described in (a) above, the Director will follow notification procedures in accordance with the specific State tax statute or the State Uniform Tax Procedure Law, whichever applies.

(c) If the person does not pay the State tax liability in full within 60 days from the date of the notice as set forth in (a) above or by such other time as agreed to by the Director in writing, then, by written notice to the applicable State agency or agencies, the Director will demand the suspension of the license of such person. The Director will also send a copy of such written notice to the person by certified or registered mail.

N.J. Admin. Code § 18:2-11.5

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