Official Site of The State of New Jersey

This branch is responsible for the collection of delinquent and deficient taxes from businesses and individuals, with investigators operating out of our Trenton headquarters. They assist with various tasks, including account receivable or rent levies, bank levies, business asset seizure and auctions, and providing clearance certificates. Additionally, they manage deferred payment plans, file Certificates of Debt/Docketed Judgments with the Superior Court of New Jersey, and work to gain tax compliance through canvassing and educating. Investigators also tackle issues such as identity theft, license suspension, motor vehicle registration holds, and wage garnishments.

This activity is comprised of five branches: Regulatory Services; Legislation, Communications, and Disclosure Branch; Grant and Credit Review Unit; Conference and Appeals, and The Office of Taxpayer Advocate. The branches provide analysis and guidance to the Division and the public regarding tax laws.

This office conducts investigations concerning alleged violations of the State tax code as well as the attendant criminal code violations. It also enforces all statutes and regulations administered by the Division of Taxation.

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This branch helps municipal and county officials administer local property tax laws. The branch consists of two sections:

• Policy and Planning; and
• Valuation and Mapping.

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New Jersey imposes an Inheritance Tax on the transfer of assets from a deceased person (decedent) to someone else (beneficiary). The tax amount depends on several factors.

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This activity bridges the gap between taxpayers of New Jersey and the Division. We are responsible for providing information, assistance, and services to taxpayers so they can meet their New Jersey tax responsibilities. To obtain this goal, our units interact with the public through phone, email, by mail, and through social media.