N.J. Stat. § 17:1C-38: Notice of delinquency, collection.

6. If a statement of the assessment against which objections are filed is not paid in full within 30 days after the date of mailing of the original statement of the assessment; or if an amended statement of the assessment is not paid within 30 days of the date a copy thereof is mailed by registered mail to the objector, the commissioner shall give notice of the delinquency to the State Treasurer and to the objector, and the State Treasurer shall proceed to make the collection.

L.2005,c.199,s.6; amended 2007, c.81, s.2.