Conference and Appeals (Supreme Court of NJ Order)
On March 19, 2020, the Chief Justice of the Supreme Court of New Jersey extended the 90-day time frame to file an administrative protest. If the 90-day time frame to file a protest expired after March 19, 2020, taxpayers had until 30 days after the State of Emergency ended to file a protest with the Conference and Appeals Branch.
The Supreme Court of New Jersey determined that because the public health emergency ended (Executive Order 244), there is no longer a need to extend certain deadlines for State tax matters.
On April 14, 2022, the Court issued an order which ended the extension of time for filing an administrative protest (N.J.S.A. 54:49-18) or a Tax Court appeal (N.J.S.A. 54:51A-14). This was effective May 1, 2022.
An administrative protest must have been postmarked by May 2, 2022, the next business day following the expiration of the extension period, to be considered timely. This applied to any determination or finding of the Director containing protest and appeal rights that would have expired between March 19, 2020 and May 1, 2022 (but for the original order's extension). If an administrative protest was not postmarked by May 2, 2022, the matter is final and the Division will proceed with collection activity.
Extension of Time to File a Claim for a Refund or Credit (EO-275)
The statutory deadlines for filing a claim for a refund or credit under the Sales and Use Tax Act, the Gross Income Tax Act, and the State Uniform Tax Procedure Law, were extended until April 1, 2022. The extension was available if the statutory deadline for filing a claim for a refund or credit was on or after March 9, 2020, and before April 1, 2022.
Effective December 22, 2022, P.L. 2022, c.133 was signed into law, ending the extensions provided by the COVID-19 Fiscal Mitigation Act (P.L. 2020, c.19). Therefore, the following extensions are no longer in effect:
Payment of Interest on Refunds (P.L. 2020, c.19; P.L. 2022 c.133)
The 2020 law extended the original interest payment period by an additional six months after the State of Emergency ended. Although the State of Emergency has not ended, P.L. 2022 c.133 requires the Division to resume paying interest on refunds approved on and after December 22, 2022, according to the pre-pandemic statutory guidelines. The Division pays interest on refunds that are issued six months after the date that the refund claim was filed, the date that the tax was paid, or the due date of the return, whichever is later. This provision applies to all taxes administered by the Division.
Assessment of Tax (P.L. 2020, c.19; P.L. 2022 c.133)
The 2020 law extended the time period for the Division to make assessments on tax returns by an additional 90 days after the State of Emergency ended. Although the State of Emergency has not ended, P.L. 2022 c.133 requires the Division to resume making assessments on tax returns and after December 22, 2022, according to the pre-pandemic statutory guidelines. For most taxes, the original assessment period is within four years of the date that a tax return was filed. The original assessment period is shorter for Gross Income Tax returns, which must be assessed within three years of the date that a tax return was filed. A taxpayer may consent to an additional period of time beyond the three or four year period.
Since the State of Emergency has not been lifted, the following extensions remain in effect:
As part of the Division's response to the COVID-19 pandemic, we will accept scanned images of signatures and digital signatures on documents related to the determination or collection of tax, including but not limited to: extensions of the statute of limitations (consent forms); closing agreements; and the appointment of a Taxpayer Representative (M-5008-R).
The Division will accept scanned or photographed images of signatures or digital signatures that are encrypted as proof of original and unmodified documentation. The following file types are acceptable: tiff, jpg, jpeg, pdf, Microsoft Office Suite, or Zip.
The exception to this policy is any form that requires an original paper form with signature to be mailed, such as: the Notification of Sale, Transfer, or Assignment in Bulk form (C-9600), and Inheritance Tax returns and forms.
Tax Clearances and License Renewals
License renewals, tax clearances, and compliance checks will continue. If you are not able to fulfill you tax obligation in full, a payment plan should be considered, in order to get your needed renewal or license.
Taxpayers under an existing payment plan may be eligible to modify or extend their plan upon request. Taxpayers must contact the payment plan unit to modify their plan. Please send all requests to modify your plan to firstname.lastname@example.org.
If you are not on a payment plan and are unable to pay your taxes, you are urged to request a payment plan to help stay current with your tax filing responsibilities.
Interest will continue to accrue on any unpaid tax balances.
The Division has resumed in-person field work. To facilitate the progress of audits, taxpayers are encouraged to respond to any requests for information if they are able to do so. We will continue to accept requested information in electronic format or via mail where available, and/or hold meetings via video conference, if it is determined that doing so at the taxpayer's site is not necessary. P.L. 2020, c.19, effective April 14, 2020, extended the time frame for the Division to make an assessment. Refer to the Assessment of Tax information located above on this page for information on the end of the extension.
Conference and Appeals
In addition to telephone and video conferences, in-person conferences have resumed. If you submitted all documentation necessary to support your claim or have additional documentation to provide, please call or email your assigned Conference and Appeals Branch team member. If your previously submitted timely protest is currently not assigned, you can call 609-322-6056, or send an email to email@example.com. All communications should identify the Taxpayer’s name and contact information such as name, address, telephone number, and email address of taxpayer’s representative and, if applicable, authorized representative. Please be sure Form M-5008-R was provided in order to document any authorized representation.
Taxpayers should continue to file protests and requests for a hearing through either regular mail or by email to firstname.lastname@example.org.
Collections and Enforcement Activities
New investigations and collection activity continue where deemed necessary to protect the State's interest. We will pursue taxpayers that willfully avoid meeting their New Jersey tax obligations and take steps where warranted.
Specialized collection units are operating with reduced staff, but are available to provide assistance or answer questions.
Field Investigations Regional Offices
Businesses are encouraged to contact our local offices for help to avoid falling into common tax pitfalls. Investigators will work with businesses to help them avoid common filing errors, navigate the Division's website to locate specific guidance, set up payment plans, answer questions about electronic filing and payments, and discuss ongoing or pending cases. We remain committed to continuing to provide the best service we can. We apologize for any inconvenience this may cause you and thank you for your patience.
Use of private collection agencies
Taxation's private collection vendor, Pioneer Credit Recovery (PCR), will continue to operate under modified conditions. PCR will consider abatements and extensions of time for COVID-19-related issues and will respond to taxpayer inquiries for accounts referred by the Division of Taxation.
Business Non-filer Notices
The Division will continue to send non-filer delinquency notices for business taxes. Businesses are encouraged to file and remit returns and payments using our online business tax system. Please review the schedule of return and payment due dates for additional information.
Once returns have been filed, taxpayers who have a financial hardship can take that opportunity to resolve any outstanding liabilities by entering into a payment plan using the Division's flexible terms.
Tax Credit and Incentive Programs
Tax clearances statutorily required will continue to be administered timely to ensure that the State can fulfill contractual obligations to award benefits to those participating in economic development programs.