New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 11 - BUSINESS REGISTRATION AND TAX CLEARANCE REQUIREMENTS FOR LICENSE HOLDERS › Section 18:2-11.1 - Definitions

Current through Register Vol. 56, No. 14, July 15, 2024
The following words and terms, when used in this subchapter,
				  shall have the following meanings, unless the context clearly indicates
				  otherwise:
"Business entity" means any person, including but not limited to,
				  an individual who is a sole proprietor, who uses a license to conduct or operate a
				  trade, business, occupation, or profession in the State, other than solely as an
				  employee, and who may be subject to State taxes on business-related income.
"Compliance" or "in compliance" means, depending on context,
				  either properly registered as a business with the State of New Jersey or resolved
				  all outstanding State tax indebtedness to the satisfaction of the Director.
"Director" means the Director of the Division of Taxation, in the
				  Department of the Treasury.
"License" means the whole or part of a State agency permit,
				  certificate, approval, registration, charter, or similar form of permission to
				  engage in or undertake a profession, trade, business, or occupation in New Jersey
				  and any notification required to be made to a State agency that a profession, trade,
				  business, or occupation is being engaged in or undertaken, or is expected to be
				  commenced; provided, however, that "license" shall not include any original charter
				  or certificate of incorporation granted by a State agency.
"License holder" means any person or business entity who has been
				  issued a license by a State agency.
"Person" means an individual, partnership, society, association,
				  firm, joint stock company, corporation, estate, receiver, trustee, assignee,
				  referee, or any other entity including entities 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. This includes, but is not
				  limited to, a limited liability company, statutory trust, business trust or
				  association, real estate investment trust, common-law trust, national association,
				  or any other unincorporated business, whether organized under the laws of this State
				  or under the laws of any other state or territory of the United States or the
				  District of Columbia, the United States, or any foreign country or other foreign
				  jurisdiction.
"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.
"State tax indebtedness" means the amount of any State tax,
				  interest, penalties, and any related fees owed by a person to the State of New
				  Jersey, including any statutory fees for the costs of collection and any referral
				  cost recovery fees as authorized by
				  54:49-12.3 and
				  18:2-2.5(d).