REORGANIZATION PLAN
OFFICE OF THE GOVERNOR
GOVERNOR CHRISTINE TODD WHITMAN
REORGANIZATION PLAN NO. 001-1997
A PLAN FOR THE TRANSFER OF THE RESPONSIBILITIES FOR DEBT COLLECTION AND
RECEIPTS PROCESSING FUNCTIONS FROM VARIOUS STATE AGENCIES AND CONSOLIDATING
THEM IN A NEW DIVISION OF REVENUE WITHIN THE DEPARTMENT OF THE TREASURY
PLEASE TAKE NOTICE that on January 14, 1997, Governor Christine Todd
Whitman hereby issues this Reorganization Plan No. 001-1997 (the Plan), to
provide for the transfer of responsibilities for certain debt collection and
receipts processing functions as well as all or a portion of the organizational
units responsible for such debt collection and receipts processing from the
Department of Environmental Protection, the Department of Transportation and the
Division of Taxation in the Department of the Treasury to the Division of
Revenue in the Department of the Treasury.
The Plan also provides for the transfer of responsibility for certain debt
collection and receipts processing functions, without transferring
organizational units, from the Department of Corrections, the Department of Law
and Public Safety, the Department of Transportation and the Division of
Taxation in the Department of the Treasury to the Division of Revenue in the
Department of the Treasury.
This Plan furthers an ongoing effort to streamline and make more effective
the operations of the Executive Branch in the interests of efficiency by
consolidating certain debt collection and receipts processing functions and
consolidating all or portions of certain organizational units into a single
organization.
GENERAL STATEMENT OF PURPOSE
The Plan is designed to create a single organization with responsibility
for revenue management, including processing of cash receipts, management of
accounts receivable and collection of debts. Certain receivables are excepted
from this Plan, namely (1) interagency receivables, (2) loans and notes
receivables and (3) grants and contracts receivables.
There are a number of reasons why consolidation of collection activity on
receivables is in the best interest of the State. At present, each Executive
Branch agency manages its own receivables and performs its own debt collection
activity. These activities vary widely, ranging from the sophisticated to the
rudimentary. Receivables and collection activity are given less than full
attention when an agency does not have adequate resources (either people or
technology) to manage delinquent receivables. Delinquent receivables often are
not considered a high priority within an agency because they are not central to
the agency's mission or there is a lack of understanding about how delinquent
receivables should be managed most efficiently. Few agencies use the full
range of enforcement actions and tools available to help collect debt. The
result is that, for debts owed the State, enforcement actions vary widely and
are based on the specific agency responsible for collecting the debt. In sum,
receivables represent a major asset of the State of New Jersey, yet the State
has no way to measure, monitor or control this asset at an appropriate level of
detail.
Centralizing revenue management will allow a single organization with
State-wide responsibility and authority to define and control the policies and
procedures governing revenue management, specifically the processing of cash
receipts, the management of accounts receivable and collection of delinquent
receivables. This centralized collections entity will assist State agencies in
the recovery and resolution of their accounts receivables by providing
specialized collection services in an efficient and cost-effective manner.
To more efficiently direct, administer and control the State's revenue
management functions, specifically the processing of cash receipts, the
management of accounts receivable and the collection of billings with accounts
receivable, this Plan provides for the consolidation and coordination of
certain of these activities into a single organization, the Division of Revenue
within the Department of the Treasury. This consolidation will improve the
State's overall ability to collect revenue and reduce receivable balances.
Moreover, the consolidation will eliminate duplication of effort in the area of
receipts processing and debt collection.
NOW, THEREFORE, pursuant to the "Executive Reorganization Act of 1969,"
P.L. 1969, c.203 (C. 52:14C-1 et seq.) (the Act), I find, with respect to the
reorganization, transfer and consolidation provided for in this Plan, that each
aspect of the Plan is necessary to accomplish the purposes set forth in Section
2 of the Act and that each aspect will:
1. promote the better execution of the laws, the more effective management
of the Executive Branch and of its agencies and functions and the expeditious
administration of the public business;
2. reduce expenditures and promote economy to the fullest extent
consistent with the efficient operation of the Executive Branch;
3. increase the efficiency of the operations of the Executive Branch to
the fullest extent practicable;
4. group, coordinate and consolidate agencies and functions of the
Executive Branch, as nearly as may be, according to major purposes;
5. reduce the number of agencies by consolidating those having similar
functions under a single head and abolish such agencies or functions thereof as
may not be necessary for the efficient conduct of the Executive Branch; and
6. eliminate overlapping and duplication of effort.
PROVISIONS OF THE REORGANIZATION PLAN
Therefore, I hereby order the following reorganization:
A. ORGANIZATIONAL UNITS
1. a. There is hereby established within the Department of the Treasury
a Division of Revenue for the purpose of consolidating all of the functions,
powers, duties and units reorganized pursuant to this Plan.
b. The Division of Revenue shall be headed by a director who shall
be appointed by, and serve at the pleasure of, the Treasurer, as provided by
N.J.S.A. 52:14C-5(b). The director shall receive such salary as may be
provided by law applicable to comparable officers in the Executive Branch. I
find and declare that the appointment and compensation of the director is
necessary to effectuate the reorganization made by this Plan.
c. The Division of Revenue shall be under the immediate supervision
of the director who shall administer the work of the Division and who may
exercise all of the powers, duties and functions transferred to the Division
pursuant to this Plan, provided that nothing in this Plan shall be construed to
grant the Division any functions, powers and duties with regard to (1)
interagency receivables, (2) loans and notes receivables and (3) grants and
contracts receivables. Nothing in the Plan shall be construed to diminish or
modify the Attorney General's powers, duties or role pursuant to the
Constitution, the common or statutory law, including but not limited to the
Attorney General's powers, duties and role pursuant to P.L. 1944, c.20, as
amended (C. 52:17A-1 et seq.) to act as sole legal advisor, attorney and counsel
for all officers, departments, boards, bodies, commissions and instrumentalities
of the State government and to represent them in all proceedings or actions of
any kind which may be brought for or against them in any court of this State;
to interpret all statutes and legal documents, inspect and approve contracts and
titles and otherwise control their legal activities; to attend generally to
all legal matters in which the State or any officer, department, board, body,
commission or instrumentality of the State government is a party or in which
its rights or interests are involved; and to appoint, employ, supervise and
dismiss special counsel.
d. The specific organization, names and functions of the bureaus,
offices, sections and programs of the Division of Revenue shall be determined by
the Treasurer, and may be modified thereby from time to time as the Treasurer
deems appropriate in order to effectuate the purposes and provisions of this
Plan.
2. The Bureau of Revenue of the Division of Financial Management and
General Services in the Department of Environmental Protection, including the
functions, powers and duties assigned to it by the Commissioner of the
Department of Environmental Protection are continued and are transferred to the
Division of Revenue. Such programmatic, administrative and support staff
presently comprising the Bureau of Revenue of the Division of Financial
Management and General Services within the Department of Environmental
Protection as may be agreed upon by the Commissioner of the Department of
Environmental Protection and the Treasurer are transferred to the Division of
Revenue, with all of their present functions, powers and duties. A
proportionate share of those support services or funds to purchase such
services utilized for the support of the Bureau of Revenue of the Division of
Financial Management and General Services within the Department of
Environmental Protection shall be transferred to the Division of Revenue. These
transfers shall be made as determined by agreement between the Commissioner of
the Department of Environmental Protection and the Treasurer after considering
the number and type of positions presently utilized for support of the Bureau
of Revenue of the Division of Financial Management and General Services and the
appropriateness of transferring personnel, positions or funding.
3. The Cash Control and Revenue Processing Units of the Bureau of Revenue
Administration of the Division of Accounting and Auditing in the Department of
Transportation, including the functions, powers and duties assigned to it by
the Commissioner of the Department of Transportation, are continued and are
transferred to the Division of Revenue. Such programmatic, administrative and
support staff presently comprising the Cash Control and Revenue Processing
Units of the Bureau of Revenue Administration, of the Division of Accounting
and Auditing in the Department of Transportation, as may be agreed upon by the
Commissioner of the Department of Transportation and the Treasurer are
transferred to the Division of Revenue, with all of their present functions,
powers and duties. A proportionate share of those support services or funds to
purchase such services utilized for the support of the Cash Control and Revenue
Processing Units of the Bureau of Revenue Administration of the Division of
Accounting and Auditing in the Department of Transportation shall be
transferred to the Division of Revenue. These transfers shall be made as
determined by agreement between the Commissioner of the Department of
Transportation and the Treasurer after considering the number and type of
positions presently utilized for support of the Bureau of Revenue
Administration and the appropriateness of transferring personnel, positions or
funding.
4. The Compliance Activity within the Division of Taxation in the
Department of the Treasury together with all the functions, powers and duties
assigned to it by the Director of Taxation pursuant to P.L. 1931, c.336, as
amended (C. 54:1-6 et seq.) is continued and is transferred to the Division of
Revenue. These functions, powers and duties shall include but not be limited to
those, such as the administration and enforcement of the confidentiality
provisions of P.L. 1936, c.23, ss408 and 409 (C. 54:50-8 and -9), specifically
delegated to the Director of Taxation by the Uniform Tax Procedure Act, P.L.
1936, c.163, as amended (C. 54:48-1 et seq.).
5. The Processing Activity within the Division of Taxation in the
Department of the Treasury together with all the functions, powers and duties
assigned to it by the Director of Taxation pursuant to P.L. 1931, c.336, as
amended (C. 54:1-6 et seq.) is continued and is transferred to the Division of
Revenue. These functions, powers and duties shall include but not be limited to
those, such as the administration and enforcement of the confidentiality
provisions of P.L. 1936, c.23, ss408 and 409 (C. 54:50-8 and -9), specifically
delegated to the Director of Taxation by the Uniform Tax Procedure Act, P.L.
1936, c.163, as amended (C. 54:48-1 et seq.).
B. FUNCTIONS, POWERS AND DUTIES
6. The functions, powers and duties assigned to the Commissioner of the
Department of Corrections pursuant to P.L. 1979, c.396, s3, as amended (C.
2C:46-4), or pursuant to any other law to collect fees, fines, assessments,
restitution and penalties from those offenders who have been discharged from
parole and from those offenders who are released without parole after serving
their sentences are continued and transferred to the Division of Revenue. In
all other respects the functions, powers and duties assigned to the
Commissioner of the Department of Corrections to collect fees, fines,
assessments, restitution and penalties pursuant to P.L. 1979, c.396, s3, as
amended (C. 2C:46-4) or pursuant to any other law shall remain with the
Commissioner of the Department of Corrections.
7. The functions, powers and duties assigned to the Director of the
Division of Consumer Affairs and to the various professional boards in the
Department of Law and Public Safety pursuant to the statutes set forth below and
in P.L. 1978, c.73, as amended, to bill and collect delinquent fees, costs and
penalties are continued and transferred to the Division of Revenue:
Professional Board Citation
Accountancy P.L. 1977, c.144, as amended
(C. 45:2B-1 et seq.)
Acupuncture P.L. 1983, c.7, as amended
(C. 45:2C-1 et seq.)
Acupuncture Research P.L. 1975, c.358, as amended
(C. 45:9B-1 et seq.)
Architects P.L. 1902, c.29, as amended
(C. 45:3-1 et seq.)
Audiology and Speech P.L. 1983, c.420, as amended
Language Pathology (C. 45:3B-1 et seq.)
Cemetery Board P.L. 1971, c.333, as amended
(C. 8A:1-1 et seq.)
Chiropody P.L. 1930, c.125, as amended
(C. 45:5-1 et seq.)
Chiropractic Examiners P.L. 1953, c.233, as amended
(C. 45:9-41.4 et seq.)
Cosmetology and Hairstyling P.L. 1984, c.205, as amended
(C. 45:5B-1 et seq.)
Dentistry P.L. 1915, c.146, as amended
(C. 45:6-1 et seq.)
Electrical Contractors P.L. 1962, c.162, as amended
(C. 45:5A-1 et seq.)
Hearing Aid Dispensers P.L. 1973, c.19, as amended
(C. 45:9A-1 et seq.)
Landscape Architects P.L. 1983, c.337
(C. 45:3A-1 et seq.)
Marriage Counsel or Examiners P.L. 1968, c.401, as amended
(C. 45:8B-1 et seq.)
Master Plumbers P.L. 1968, c.362, as amended
(C. 45:14C-1 et seq.)
Medical Examiners R.S. 45:9-1, as amended
(C. 45:9-1 et seq.)
Midwifery P.L. 1910, c.280, as amended
(C. 45:10-1 et seq.)
Mortuary Science P.L. 1952, c.340, as amended
(C. 45:7-32 et seq.)
Nursing P.L. 1947, c.262, as amended
(C. 45:11-23 et seq.)
Occupational Therapist and P.L. 1993, c.85
Assistants (C. 45:9-37.51 et seq.)
Ophthalmic Dispensers P.L. 1952, c.336, as amended
and Technicians (C. 52:17B-41.1 et seq.)
Optometrists P.L. 1914, c.222, as amended
(C. 45:12-1 et seq.)
Orthotics and Prosthetics P.L. 1991, c.512, as amended
(C. 45:12B-1 et seq.)
Pharmacy P.L. 1901, c.51, as amended
(C. 45:14-1 et seq.)
Physical Therapy P.L. 1983, c.296
(C. 45:9-37.11 et seq.)
Physician Assistant P.L. 1991, c.378, as amended
(C. 45:9-27.10 et seq.)
Professional Engineers and P.L. 1938, c.342, as amended
Land Surveyors (C. 45:8-27 et seq.)
Professional Planners P.L. 1962, c.109, as amended
(C. 45:14A-1 et seq.)
Psychological Examiners P.L. 1966, c.282, as amended
(C. 45:14B-1 et seq.)
Public Movers and P.L. 1981, c.311, as amended
Warehousemen (C. 45:14D-1 et seq.)
Real Estate Appraisers P.L. 1991, c.68, as amended
(C. 45:14F-1 et seq.)
Respiratory Care P.L. 1991, c.31
(C. 45:14E-1 et seq.)
Shorthand Reporting P.L. 1940, c.175, as amended
(C. 45:15B-1 et seq.)
Social Workers P.L. 1991, c.134, as amended
(C. 45:15BB-1 et seq.)
Veterinarian Medical P.L. 1902, c.18, as amended
Examiners (C. 45:16-1 et seq.)
8. The functions, powers and duties to bill and collect delinquent fees,
fines, costs and penalties imposed pursuant to the statutes set forth below are
continued and transferred to the Division of Revenue.
Activity Citation
Amusement Games Control P.L. 1959, c.108 and 109, as amended
(C. 5:8-78 et seq., and
5:8-100 et seq.)
Charitable Registration and P.L. 1994, c.16
Investigation Act (C. 45:17A-18 et seq.)
Consumer Fraud R.S. 56:8-1 et seq., as amended
(C. 56:8-1)
Controlled Dangerous P.L. 1970, c.226, as amended
Substances Act (C. 24:21-1 et seq.)
Private Employment Agencies P.L. 1989, c.331, as amended
(C. 34:8-43 et seq.)
Securities Enforcement P.L. 1967, c.93, as amended
(C. 49:3-47 et seq.)
and P.L. 1985, c.405
(C. 49:3-66.1 et seq.)
Weights and Measures R.S. 51:1-1 et seq., as amended
(C. 51:1-54 et seq.)
9. The functions, powers and duties assigned to the Director of the
Division of Motor Vehicles in the Department of Transportation pursuant to P.L.
1983, c.65, as amended (C. 17:29A-35), to bill and collect merit rating plan
surcharges and to collect delinquent merit rating plan surcharges are continued
and transferred to the Division of Revenue.
10. The functions, powers and duties assigned to the Director of the
Division of Motor Vehicles in the Department of Transportation pursuant to P.L.
1990, c.8, ss66 and 68, as amended (C. 17:33B-61, -63) and Chapters 3, 4, 5, 6,
6B, 7, 8, 10, 10A, 11, 12 and 13 of Title 39 of the Revised Statutes, as
amended, to process and deposit fees, charges and penalties, including but not
limited to driver license, vehicle registration and other license fees, and to
collect delinquent fees and penalties, are continued and transferred to the
Division of Revenue.
11. The functions, powers and duties assigned to the Director of the
Division of Taxation pursuant to the following laws to collect delinquent taxes
and penalties are continued and transferred to the Division of Revenue;
provided that the Director of the Division of Taxation shall retain the
functions, powers and duties pursuant to P.L. 1936, c.263, s313, as amended (C.
54:49-12), P.L. 1987, c.76, s8 (C. 54:49-12.1), P.L. 1992, c.172 (C. 54:49-12.2
et seq.), P.L. 1936, c.263, s314, as amended (C. 54:49-13), P.L. 1981, c.392,
s1, as amended (C. 54:49-13a).
Tax Citation
Alcoholic Beverage Tax P.L. 1933, c.434, as amended
(C. 54:41-1 et seq.)
Alcoholic Beverage Wholesale P.L. 1980, c.62, as amended
Sales Tax (C. 54:32C-1 et seq.)
Atlantic City Casino Parking P.L. 1993, c.159
Fee (C. 5:12-173.1 to -173.5)
Atlantic City Luxury Sales Tax P.L. 1947, c.71, as amended
(C. 40:48-8.15 et seq.)
P.L. 1980, c.60
(C. 54:32B-24.1)
Business Personal Property Tax P.L. 1966, c.136, as amended
(C. 54:11A-1 et seq.)
(repealed P.L. 1993, c.174)
Cape May County Tourism P.L. 1992, c.165
Sales Tax (C. 40:54D-1 to -10)
Cigarette Tax P.L. 1948, c.65, as amended
(C. 54:40A-1 et seq.)
P.L. 1952, c.247, as amended
(C. 56:7-18 et seq.)
Corporation Business (Net P.L. 1945, c.162, as amended
Income and Net Worth) Tax (C. 54:10A-1 et seq.)
Corporation Business Tax P.L. 1975, c.170, as amended
Banking Corporation (C. 54:10A-1 et seq.)
Corporation Business Tax P.L. 1975, c.171
Financial Corporation (C. 54:10A-1 et seq.)
Corporation Income Tax P.L. 1973, c.170, as amended
(C. 54:10E-1 et seq.)
Financial Business Tax P.L. 1946, c.174, as amended
(C. 54:10B-1 et seq.)
Gross Income Tax P.L. 1976, c.47, as amended
(C. 54A:1-1 et seq.)
Insurance Premiums Taxes P.L. 1928, c.38, as amended
(C. 54:16-1 et seq.)
P.L. 1952, c.227, repealed
P.L. 1981, c.183
(C. 54:16A-1 et seq.)
P.L. 1945, c.132, as amended
(C. 54:18A-1 et seq.)
Landfill Closure and P.L. 1981, c.306, as amended
Contingency Tax (C. 13:1E-100 et seq.)
Litter Control Tax P.L. 1981, c.278, as amended
(C. 13:1E-92 et seq.)
Motor Fuels Tax P.L. 1935, c.319, as amended
(C. 54:39-1 et seq.)
Petroleum Products Gross P.L. 1990, c.42, as amended
Receipts Tax (C. 54:15B-1 et seq.)
Public Community Water P.L. 1983, c.443, as amended
System Tax (C. 58:12A-21 et seq.)
Public Utility Taxes:
Public Utility Excise Taxes P.L. 1940, c.4, as amended
(C. 54:30A-16 et seq.)
P.L. 1940, c.5, as amended
(C. 54:30A-49 et seq.)
Railroad Franchise Tax P.L. 1941, c.291, as amended
(C. 54:29A-13 et seq.)
Railroad Property Tax P.L. 1941, c.291, as amended
(C. 54:29A-7 et seq.)
Realty Transfer Fee P.L. 1968, c.49, as amended
(C. 46:15-5 et seq.)
Resource Recovery Investment P.L. 1985, c.38, as amended
Tax (C. 13:1E-136 et seq.)
Sales and Use Tax P.L. 1966, c.30, as amended
(C. 54:32B-1 et seq.)
Sanitary Landfill Facility Tax P.L. 1981, c.306, as amended
(C. 13:1E-100 et seq.)
Savings Institution Tax P.L. 1973, c.31, as amended
(C. 54:10D-1 et seq.)
Solid Waste Importation Tax P.L. 1985, c.38, as amended
(C. 13:1E-136 et seq.)
Solid Waste Recycling Tax P.L. 1981, c.278, as amended
(C. 13:1E-92 et seq.)
Solid Waste Services Tax P.L. 1985, c.38, as amended
(C. 13:1E-136 et seq.)
Spill Compensation and Control P.L. 1976, c.141, as amended
Tax (C. 58:10-23.11(h))
Tobacco Products Wholesale P.L. 1990, c.39
Sales and Use Tax (C. 54:40B-1 et seq.)
Transfer Inheritance and
Estate Taxes:
Transfer Inheritance Tax P.L. 1909, c.228, as amended
(C. 54:33-1 et seq.)
Estate Tax P.L. 1934, c.243, as amended
(C. 54:38-1 et seq.)
These functions, powers and duties shall include but not be limited to
those, such as the administration and enforcement of the confidentiality
provisions of P.L. 1936, c.23, ss408 and 409, as amended (C. 54:50-8 and -9),
specifically delegated to the Director of Taxation by the Uniform Tax Procedure
Act, P.L. 1936, c.263, as amended (C. 54:48-1 et seq.).
GENERAL PROVISIONS
I find that each aspect of this reorganization is necessary to accomplish
the purposes set forth in section 2 of P.L. 1969, c.203. Specifically, the
reorganization will more efficiently direct, administer and control the State's
revenue management functions, in particular the processing of cash receipts,
the management of accounts receivable and the collection of billings with
accounts receivable. This Plan provides for the consolidation and coordination
of these activities into a single organization, the Division of Revenue within
the Department of the Treasury. This consolidation will improve the State's
overall ability to collect revenue and reduce receivable balances. Moreover,
the consolidation will eliminate duplication of effort in the area of receipts
processing and debt collection.
Monies collected or received by the Division of Revenue shall be deposited
in such accounts or funds as may be provided by law for deposit of such monies.
Except as otherwise provided by law or by this Plan, the Treasurer shall
determine delinquency in consultation with the Attorney General, the
Commissioner of the Department of Corrections, the Commissioner of the
Department of Environmental Protection or the Commissioner of the Department of
Transportation, as appropriate.
All acts or parts of acts inconsistent with any of the provisions of this
Plan are superseded to the extent of such inconsistencies.
Unless otherwise specified in this Plan, all transfers directed by this
Plan shall be affected pursuant to the "State Agency Transfer Act," P.L. 1971,
c.375 (C. 52:14D-1 et seq.).
If any provisions of this Plan or the application thereof to any person or
circumstances or the exercise of any power or authority hereunder are held
invalid or contrary to law, such holding shall not affect other provisions or
applications of this Plan, which can be given effect without the invalid
provisions or applications of the Plan, or affect other exercises of power or
authority under said provision not contrary to law. To this end, the
provisions of this Plan are declared to be severable.
This Plan is intended to make the operations of the Executive Branch more
efficient and effective with regard to revenue management practices and shall
be liberally construed to attain the objectives and effect the purposes thereof.
A copy of this Reorganization Plan was filed on January 14, 1997 with the
Secretary of State and the Office of Administrative Law for publication in the
New Jersey Register. This Plan shall become effective in 60 days, on March 15,
1997, unless disapproved by each House of the Legislature by the passage of a
Concurrent Resolution stating in substance that the Legislature does not favor
this Plan, or at a date later than March 15, 1997, should the Governor
establish such a later date for the effective date of the Plan, or any part
thereof, by Executive Order.
PLEASE TAKE NOTICE that this Plan, if not disapproved, has the force
and effect of law and will be printed and published in the annual edition of the
Public Laws and in the New Jersey Register under the heading of "Reorganization
Plans."