New Jersey Statutes Title 54. Taxation 54 § 50-24

As used in this act:

“Business entity” means any person, including but not limited to an individual who is a sole proprietor, that uses a license to conduct or operate a trade, business, occupation or profession in the State, other than as an employee, and that may be subject to State taxes on business related income;

“Director” means the Director of the Division of Taxation in the Department of the Treasury;

“License” means the whole or part of any State agency permit, certificate, approval, registration, charter or similar form of permission to engage in a profession, trade, business or occupation and any notification required to be made to any State agency that a profession, trade, business or occupation is being engaged in or is expected to be commenced; provided however, that “license” shall not include any original charter or certificate of incorporation granted by any State agency;

“Person” means an individual, partnership, society, association, firm, joint stock company, corporation, estate, receiver, trustee, assignee, referee, or any other entity acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, or any entity that is a combination of the entities set forth herein;

“S corporation” means a corporation included in the definition of an “S corporation” pursuant to section 1361 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.1361;

“State agency” means the Judicial, Legislative or Executive branch of the State of New Jersey, including but not limited to any department, board, bureau, commission, division, office, council, agency, or instrumentality thereof, or independent agency, public authority or public benefit corporation; and

“State tax indebtedness” means the amount of State tax, interest, penalties, and any related fees owed by a person, including any statutory fee for the cost of collection imposed pursuant to section 8 of P.L.1987, c. 76 (C.54:49-12.1), to the director.