Official Site of The State of New Jersey

This activity includes several branches that conduct audits. The purpose of a tax audit is to verify that a taxpayer has filed returns properly and paid the correct amount of tax. This activity also administers:

• The Voluntary Disclosure Program;
• Nexus Program; and
• Various State Credit Programs.

This branch is responsible for the collection of delinquent and deficient taxes from businesses and individuals. This branch also includes:

• Bankruptcy;
• Bulk Sales;
• Casual Sales;
• Clearance/License Verification;
• Field Investigations;
• Judgments; and
• Regional Information Centers.

This activity is comprised of five Branches that provide analysis and guidance to the Division and the public regarding tax laws. The five branches are:

• Regulatory Services;
• Legislation, Communications, and Disclosure Branch;
• Grant and Credit Review Unit;
• Conference and Appeals; and
• The Office of Taxpayer Advocate.

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.

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

• Policy & Planning; and
• Valuation & Mapping.

This branch is responsible for administrating all phases of the New Jersey Inheritance and Estate Taxes. This branch:

• Develops tax forms and instructional materials;
• Processes and audits Inheritance and Estate Tax Returns;
• Issues assessment notices;
• Conducts seminars and conferences;
• Assists in Court proceedings; and
• Issues all required tax waivers.

This activity provides information, assistance, and services to taxpayers so they can meet their New Jersey tax responsibilities. In addition, it hosts Small Business Workshops and Tax related events for civic and professional organizations. The activity consists of:

• Customer Service Center; and
• Taxpayer Accounting Branch.