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The C-9600 and a contract must be received by the Division of Taxation ten (10) business days (i.e.The Office of Administrative Law (OAL) prepared this guide to explain the process for administrative hearings in New Jersey.The information in this guide is general and covers typical situations; it does not cover all possible situations that may occur during a case.In 1995, the Bulk Sale law, for the protection of the purchaser and the state, was enacted by P. 1995 chapter 161 (CB-22C) and amended in 2007 by P. It gives the terms and conditions of the agreement and the authorization and obligation to provide an amount of money to be held in escrow by the purchaser. If the closing occurs prior to the 10 business day period and the Division has not prescribed an escrow to the Purchaser, it is a Bulk Sale violation and the Purchaser will be held responsible for the tax liability of the Seller. Find the C-9600 here The signed contract provides the final agreement and commitment of the parties to the transaction.

These documents should be submitted registered or certified mail to the Division of Taxation, Attn: Bulk Sale Section, PO Box 245, Trenton, NJ 08695-0245 or by overnight mail, Fed-Ex, or UPS to the Division of Taxation, 50 Barrack Street, Trenton, NJ 08695, Attn: Bulk Sale Section.

excluding weekends and holidays) prior to the closing date.