N.J. Admin. Code § 18:2-3.7

Current through Register Vol. 56, No. 24, December 18, 2024
Section 18:2-3.7 - Notice to taxpayers
(a) A taxpayer will be notified of the taxpayer's EFT payment requirements at least 30 days prior to the required compliance date.
(b) The failure to receive notice by (a) above shall not relieve a taxpayer from compliance with its EFT payment requirements. However, if the Division's records indicate that notice was not provided to the taxpayer as required by (a) above, the Director may take the lack of notice into consideration with respect to any request for a waiver of penalty or interest calculated on such penalty.

N.J. Admin. Code § 18:2-3.7

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