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.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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