| PREVIOUS SECTION | Go back to sections | Go back to the chapter | Go back to the N.J. Statutes homepage | NEXT SECTION |
New Jersey Statutes, Title: 54, TAXATION
Chapter 50: General powers of commissioner
Section: 54:50-23: Write off of debts classified uncollectible
The Director of the Division of Taxation may write off those tax debts that are classified as uncollectible arising from the nonpayment of any State tax, penalty, interest or fee imposed for the cost of collection in compliance with generally accepted accounting principles. The term "debts that are classified as uncollectible" shall be defined by regulation promulgated by the Director of the Division of Taxation and adopted with the approval of the State Treasurer.
L. 1987, c. 76, s. 64.
This section added to the Rutgers Database: 2012-09-26 13:37:57.
Older versions of 54:50-23 (if available):
Court decisions that cite this statute:
CLICK HERE.