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  • NJ A2382
  • Requires suspension of driver's license for gross income tax deficiency under certain circumstances.
Introduced
(2/4/2016)
In Committee
(2/4/2016)
Crossed OverPassedSignedDead/Failed/Vetoed
2016-2017 Regular Session
This bill requires the suspension of a driver's license for a gross income tax deficiency under certain circumstances. Specifically, under the provisions of this bill the Chief Administrator of the New Jersey Motor Vehicle Commission (MVC), in conjunction with the Director of the Division of Taxation, is required to implement a program to improve the collection of gross income tax deficiencies. The provisions of the program would not apply to commercial driver's licenses. Under the program, a taxpayer's driver's license is required to be suspended if the taxpayer has $5,000 or more in gross income tax deficiency, except that the taxpayer's driver's license is not to be suspended if there is an equitable reason, such as involuntary unemployment or disability for the taxpayer's failure to pay, or the license suspension would result in significant hardship to the taxpayer, as determined by the director. In addition, if a taxpayer fails to comply with the terms of an installment payment plan that has been approved by the division more than once in a 12 month period, the taxpayer's driver's license is to be suspended. The bill provides that if the taxpayer does not have a driver's license, the taxpayer is prohibited from obtaining one. In addition, under the bill, the director is required to send a written notice to the taxpayer advising the taxpayer that his or her driver's license may be suspended unless, within 60 days of the date of the notice, the taxpayer pays the full amount of the gross income tax deficiency or enters into an installment payment plan. However, a notice is not to be sent to a taxpayer whose wages are being garnished by the division for the payment of a gross income tax deficiency or being garnished for child support arrears or child support and spousal support arrears. If the taxpayer fails to pay the full amount, enter into an installment payment plan, or challenge the suspension, as provided for in the bill, within 60 days, the division is required to provide notification to the MVC that the taxpayer's license is to be suspended. Under the bill, the suspension will continue until the taxpayer pays the full amount of the deficiency or enters into an installment payment plan. The bill further provides that a taxpayer does not have a right to commence any legal action against the division or the commission regarding the issuance of a notice or suspension of a driver's license under the bill. In addition, under the bill, a taxpayer does not have a right to a hearing or an appeal with the MVC regarding the license suspension. The bill further provides that a taxpayer may only challenge a driver's license suspension imposed under the bill on certain grounds, including that the individual to whom the notice was provided is not the taxpayer or that the gross income tax deficiency was already satisfied. However, a person is not prohibited from establishing that the enforcement of the underlying gross income tax deficiency has been stayed by the filing of a bankruptcy petition. Finally, the MVC and the division are permitted to share necessary information for the proper identification of a taxpayer for the purpose of suspending the taxpayer's driver's license.
Law and Public Safety
Introduced, Referred to Assembly Law and Public Safety Committee  (on 2/4/2016)
 
 

Date Chamber Action Description
2/4/2016 A Introduced, Referred to Assembly Law and Public Safety Committee
Date Motion Yea Nay Other
None specified