ABC Licensing. The ABC Licensing Section is responsible for examining tax records of each business, which is the holder of a valid NJ Retail Liquor License, who disposes of its assets, either by Sale, Transfer, or Assignment, other than in the normal course of business and issues Tax Clearance Certificates for the transfer of said liquor licenses. This area also issues annually Tax Clearance Certificates to the various municipalities, for compliant licensees, for the annual Renewal of Retail Alcoholic Beverage Licenses.

Attorney General Referrals. Whenever the Division has exhausted its collection remedies without success, the case may be referred to the Office of the Attorney General for additional collection actions. Such actions may include domesticating the Division’s lien in another state wherein assets of the debtor may have been located and/or the instituting of wage garnishment proceedings.

Bankruptcy. The primary function of the Bankruptcy Section is to effectuate collection of delinquent taxes from debtors who have filed for protection under Federal or State Insolvency Statutes by submitting Proofs of Claim to the appropriate courts of jurisdiction.

Bulk Sales. The Bulk Sales Section is responsible for examining tax records of each business, which disposes of its assets, either by Sale, Transfer, or Assignment, other than in the normal course of business.

Closing Agreements. Under provisions of the State Tax Uniform Procedure Law, applications for compromise/settlement of tax debts are processed, which may enable a taxpayer to settle his indebtedness for an amount that may be less than that which is statutorily due.

Judgments. The Judgment Section collects overdue liabilities from taxpayers who neglected or refused to pay taxes and/or file returns through normal channels. The primary collection vehicle is the Certificate of Debt, which is filed with the Clerk of the New Jersey Superior Court. A Certificate of Debt has the same force and effect as a Docketed Judgment adjudicated in any court of law.

View Special Procedure Forms

Division's Organizational Chart