N.J. Admin. Code § 18:2-9.1

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

Section 18:2-9.1 - Time for sale of indebtedness

(a) The State Treasurer is authorized to sell, transfer, or assign all right, title, and interest in any State tax indebtedness only when the following conditions have been satisfied:

1. The underlying State tax indebtedness is fixed and final and not subject to protest or appeal pursuant to the State Uniform Tax Procedure Law or the New Jersey Gross Income Tax Act; and

2. A certificate of debt stating the amount of the indebtedness has been filed with the Clerk of the Superior Court.

N.J. Admin. Code § 18:2-9.1

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