N.J.S.A. § 54:49-12.3.
Compensation for debt collection services
2. As part of any such agreement, the director may provide that compensation for the debt collection services may be added to the taxes, interest, additions to tax and penalties to be collected from the tax debtor by the provider of debt collection services. Any such agreement may authorize the provider of debt collection services to adjust, compromise or abate the taxes, interest, additions to tax and penalties, with the approval of the director. Any such authorization shall be subject to the same conditions and restrictions imposed upon the director by law, and may be further limited or subject to standards imposed by the director.
L.1992,c.172,s.2.
Source: view the official text
In this chapter (38 sections)
- 54:49-1. · Tax a debt and lien; preference; proceeds paid to…
- 54:49-2. · Security for payment of tax
- 54:49-3. · Interest, penalty on unpaid tax
- 54:49-3.1 · Date deemed delivery date, acceptable methods of filing;…
- 54:49-3a · Privilege periods; no penalties, interest; tax underpayment,…
- 54:49-4 · Late filing penalty
- 54:49-4.1 · Violations of registration requirements; penalties
- 54:49-5. · Arbitrary assessment where taxpayer withholds report
- 54:49-6. · Examination of return, report; assessment of additional tax
- 54:49-7. · Arbitrary assessment where taxpayer intends absconding;…
- 54:49-8. · Payment of special assessments; fifteen-day period
- 54:49-9. · Penalty for nonpayment of special assessment
- 54:49-9.1. · 50% of assessment for civil fraud
- 54:49-10 · Penalties, interest, collection costs as part of tax
- 54:49-11. · Remittance, waiving of penalty
- 54:49-12. · Alternate remedy, effect of judgment, procedure
- 54:49-12.1 · Fees for cost of collection
- 54:49-12.10 · Certification by federal official to State Treasurer
- 54:49-12.11 · Powers of State Treasurer
- 54:49-12.12 · Certification by State Treasurer to federal official
- 54:49-12.2 · Agreements for collection, fraud prevention services
- 54:49-12.3. · Compensation for debt collection services
- 54:49-12.4 · Provision of taxpayer information
- 54:49-12.5. · Regulations
- 54:49-12.6 · Division of Taxation fee for returned check
- 54:49-12.7 · Reciprocal debt collection agreement with federal…
- 54:49-12.8 · Definitions relative to reciprocal debt collection…
- 54:49-12.9 · Powers of federal official
- 54:49-13. · Release of property from lien
- 54:49-13.1. · Reinstatement of corporation, procedure
- 54:49-13a. · Levy, sale of property of person liable for any State tax
- 54:49-14 · Filing of refund claim
- 54:49-15.1. · Interest on overpayment
- 54:49-16. · Refund, credit to taxpayer
- 54:49-17. · Repayment of deposit; application of deposit, refund to…
- 54:49-18. · Filing of protest
- 54:49-19. · Set off against contract payment tax; notification
- 54:49-20. · Set-off for partner, shareholder; notification