N.J. Admin. Code § 17:12-5.6
A business entity shall have 10 business days following its receipt of the Director's written decision to appeal the Director's decision to the State Treasurer. The Treasurer shall determine whether the matter is contested within the meaning of the Administrative Procedures Act, 52:14B-1 et seq. and 52:14F-1 et seq., and the Uniform Administrative Procedure Rules, N.J.A.C. 1:1, and if so, shall refer the matter to the Office of Administrative Law for an initial decision, and thereafter shall issue a final decision. If the State Treasurer determines the matter is not contested, the State Treasurer shall issue a written final determination. The business entity can file an appeal of the Treasurer's final decision with the Appellate Division of New Jersey Superior Court.
N.J. Admin. Code § 17:12-5.6