N.J.A.C. 18:2-8.3 - Time for Initiating Set-off Procedure

Section 18:2-8.3 - Time for Initiating Set-off Procedure
Section 18:2-8.2 - Set-off of Tax Debts Against Contract Payments Due to VendorsSection 18:2-8.4 - Set-off of Tax Liability of a Member of a Partnership or S Corporation Under Contract With the State

(a) The Division of Taxation may initiate procedures to set off the tax debt of a specific vendor upon the expiration of 90 days after either:

  1. The issuance by the Division of a notice and demand for payment of any State tax owed by the taxpayer; or

  2. The issuance by the Division of a final determination on any protest filed by the taxpayer against an assessment or final audit determination.

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