N.J. Admin. Code § 18:18-11.2 - Debt docketed; licensee deemed to accept procedure; appeal

(a) Certificate of indebtedness; effect.

1. As an additional or alternative remedy, the Director may issue a certificate to the clerk of the Superior Court or to any county clerk that any person is indebted under these rules in an amount named in such certificate. Thereupon the clerk to whom such certificate has been issued will immediately enter upon his or her record of docketed judgments:

i. The name of such person; and

ii. The amount of the debt so certified and the date of making such entries.

2. The making of such entries has the same force and effect as the entry of a docketed judgment in the office of such clerk.

3. The Director will have all of the remedies and may take all of the proceedings for the collection thereof which may be had or taken upon the recovery of a judgment in an action at law upon contract.

(b) Every person who is licensed under these rules, and every refund claimant who has applied for and received benefits under N.J.A.C. 18:18-15.1 shall, by the acceptance of such license and benefits, be deemed to have consented to the procedure set forth in this chapter.

(c) Such person may within a period of 90 days from the date of issuance of such certificate appeal to the Tax Court for a review of the assessment included in such certificate.

(d) Every person required to collect any tax imposed by these rules shall be personally liable for the tax imposed, collected or required to be paid, collected, or remitted under these rules and be the subject of a certificate issued under this section.

Notes

N.J. Admin. Code § 18:18-11.2

Amended by 49 N.J.R. 2805(c), effective 8/21/2017