The Division of Taxation is charged with collecting taxes due to the state. The DOT offers a range of resources and options to help taxpayers with tax issues. However, if a taxpayer does not pursue assistance and maintains a tax liability or related matter, they may become subject to enforced collection actions.

Appeals

If the DOT issues an assessment that you disagree with, you may appeal or otherwise protest it in a timely matter. Depending on the form of appeal you wish to make, the party to which you submit it will vary, as will the level of formality and thus the requirements.

Collection Fees

Any costs associated with the process of collecting on an unpaid tax bill may be added to your total liability.

Payment Plans

If you cannot pay your tax bill in full, you may be able to arrange a payment plan with the state. Such requests are considered on a case-to-case basis. If authorized, interest may continue to accrue on whatever portion of the bill remains unpaid.

It is important to comply with any terms and conditions set forth by the DOT, lest you incur a further penalty or an enforced collection process. If you are facing financial hardship or otherwise doubt your ability to follow an accepted payment plan, the DOT may accept an adjustment of terms.

Power of Attorney

You may opt to have a qualified individual stand-in for you before the DOT by completing and submitting the appropriate documentation.

Responsible Persons

Anyone deemed a responsible person within a corporation may be held liable for the corporation’s taxes. Generally, a responsible person is deemed as such by their handling of taxes due to the state on behalf of the organization.

Set-Off/Offset Programs

New Jersey participates in a number of set-off/offset programs, which involve the diversion of refunds and other payments from the government in order to resolve state or federal liabilities. Individuals and businesses can both be subject to one of these programs.