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Division of Taxation

Taxation Branches

The Division of Taxation is comprised of seven branches that are responsible for the administration, enforcement, and collection of 42 individual and business tax types in New Jersey. Each branch has the same objectives: Be equitable; be trustworthy; encourage tax compliance.
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Audit Activity
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.
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Collection and Enforcement Branch
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; and
    Judgments.
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Counsel Services
This activity is comprised of four Branches that provide analysis and guidance to the Division and the public regarding tax laws. The four branches are:
    Regulatory Services;
    The Office of Legislative Analysis, Grants and Disclosure;
    Conference and Appeals; and
    The Office of Taxpayer Advocate.
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Office of Criminal Investigation (OCI)
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.
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Property Administration Branch
This branch helps municipal and county officials administer local property tax laws. The branch consists of two sections:
    Policy & Planning; and
    Valuation & Mapping.
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Inheritance and Estate Tax Branch
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.
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Taxpayer Services Activity
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:
    The Education and Media Branch;
    Regional Information Centers;
    Customer Service Center; and
    Taxpayer Accounting Branch.

Last Updated: Tuesday, 02/11/20