N.J.A.C. 18:22-9.7 - Payment Due; Where to Mail

(a) Payments due are to be made payable to "State of New Jersey--Public Utility Tax" and sent to the New Jersey Division of Revenue and Enterprise Services, Public Utility Tax, PO Box 417, Trenton, NJ 08646-0417.

(b) Taxpayers that had a prior year tax liability of $ 10,000 or more must remit their Public Utility Tax (Franchise and Gross Receipts Tax) payments by using Electronic Funds Transfer (EFT) as provided under N.J.S.A. 54:48-4.1 and N.J.A.C. 18:2-3.4. To enroll for EFT contact the New Jersey Division of Revenue and Enterprise Services at (609) 984-9830 or go to http://www.nj.gov/treasury/taxation/eftpayoptions.shtml.