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Ó£»¨ÊÓƵ Tax Investigators May Seize Assets On-Site

Jeopardy Warrant Allows Immediate Action to Collect Taxes

Our investigators check commercial vehicles at weigh stations and vehicle emission sites. They also visit business locations, construction sites, warehouses, tradeshows, and other events.

If there is evidence that Ó£»¨ÊÓƵ tax is owed, our investigators may take immediate action to protect the State’s interests. This can include seizing assets under what is known as a Jeopardy Assessment. Investigators can issue a Warrant of Execution – Jeopardy Assessment as part of this asset seizure. You may have been directed to this website because you received such a warrant from one our investigators.

What Is a Warrant of Execution – Jeopardy Assessment?
This is an immediate, on-site demand for payment. The investigator will give you the:

• Amount due;
• Tax type;
• Tax period; and
• Payment options.

What if You Do Not Pay the Amount Owed?
If you do not pay the warrant amount, investigators can seize your assets. See N.J.S.A. 54:49-5 & 54:49-7.

How Do You Pay the Amount Owed?
You must make an immediate payment in guaranteed funds:*

• Wire transfer;
• Cash deposit; or
• Certified check or money order delivered to the investigator on site or to a Regional Information Center. Make checks out to State of NJ.

* These payments cannot be made online through the Division of Taxation’s website. Contact the investigator for additional payment instructions.

What Happens Next?
Once the State receives your payment, the investigator will provide:

• A payment receipt;
• A copy of the Warrant of Execution – Jeopardy Assessment;
• 90-Day appeal rights instructions (see below);
• A business Registration Application (), if needed; and
• Information to file tax return online.

What if You Disagree With the Jeopardy Assessment?
First, you must immediately pay the warrant amount. Then you have 90 days from the date of the action to appeal the Jeopardy Assessment. For more information, read your appeal rights.

How Can You Identify Our Investigators?
Ó£»¨ÊÓƵ Division of Taxation investigators carry a photo ID and badge. To verify the investigator is from our office, call (609) 633-8450.

Where Could You Meet an Investigator?
Our investigators check commercial vehicles at weigh stations and vehicle emission sites. They also visit business locations, construction sites, warehouses, tradeshows, and other events.

What Can You Expect During This Meeting?
The investigator will ask questions to:

• Determine your business activities in this State;
• Identify the employees on-site; and
• Verify the business is following State tax laws.

You also may be asked to provide documents such as sales invoices, shipment forms, driver’s licenses, and vehicle registrations.

More Helpful Information Is your business required to file a Corporation Business Tax Return in Ó£»¨ÊÓƵ?

The activities of your business may require you to file a Corporation Business Tax return in Ó£»¨ÊÓƵ. For more information read:

• Nexus For Corporation Business Tax, TB–79(R);
• Foreign (Out-of-State) Corporations Subject to Tax, TAM–2001-6;
• Trucking Company Nexus.

Does your business need to file Sales and Use Tax returns in Ó£»¨ÊÓƵ?

Many activities require you to submit Sales and Use Tax to New Jersey. For more information read:

• Nexus For Sales and Use Tax, TB–78(R);
• Promoters, Event Organizers, & Sellers;
• Do you or your business owe Ó£»¨ÊÓƵ Use Tax?
• Sales and Use Tax Publications on various topics.