N.J.S.A. § 54A:4-10.
Regulations
5. a. The Director of the Division of Taxation in the Department of the Treasury shall adopt regulations in accordance with the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.) and prescribe forms to administer the provisions of this act.
b. Notwithstanding the provisions of P.L.1968, c.410 to the contrary, the director may adopt, immediately upon filing with the Office of Administrative Law, such regulations as the director deems necessary to implement the provisions of this act, which regulations shall be effective for a period not to exceed 180 days from the date of the filing. The regulation may thereafter be amended, adopted or readopted by the director as the director deems necessary in accordance with the requirements of P.L.1968, c.410.
L.2000,c.80,s.5.
Source: view the official text
In this chapter (40 sections)
- 54:4-123. · Receiver of rents and income from real property in…
- 54:4-124. · Receiver's agent to collect rents and income and manage…
- 54:4-125. · Fees not to be allowed to receiver or counsel
- 54:4-126. · Expenses in connection with operation of property; payment
- 54:4-127. · Real property sold or to be sold for delinquent taxes as…
- 54:4-128. · Facts to be established; verification of complaint, effect
- 54:4-129. · Appeal from or contest of taxes assessed and levied;…
- 54:4-130. · Discharge of receiver; abatement of receivership…
- 54:4-131. · Intervention by collector when receiver in possession in…
- 54:4-132. · Remedy as cumulative
- 54:4-133. · Exceptions to application of Act
- 54:4-134 · Application of refund to delinquency
- 54:4-135. · Construction of act
- 54:4-136. · Application of act
- 54A:4-1 · Resident credit for tax of another state
- 54A:4-1.1 · Resident taxpayer, income, wage tax refund denied, appeal,…
- 54A:4-1.2 · Regulations
- 54A:4-2. · Credit for taxes withheld, paid by S corporation
- 54A:4-4. · Credit in lieu of refund of unemployment compensation…
- 54A:4-5. · Reimbursement of director by division of unemployment and…
- 54A:4-6. · Findings, declarations relative to an earned income tax…
- 54A:4-7 · New Jersey Earned Income Tax Credit program
- 54A:4-8. · Annual appropriation for administration
- 54A:4-9. · Availability of statistical information
- 54A:4-10. · Regulations
- 54A:4-11 · Gross income tax credit for employment of certain…
- 54A:4-12b · Tax credit, film expenses, certain
- 54A:4-13 · Credit against tax due
- 54A:4-14 · Short title
- 54A:4-15 · Veteran care credit for qualified family caregivers;…
- 54A:4-16 · Tax credit
- 54A:4-17 · Certain credits permitted
- 54A:4-17.1 · Child tax credit, income limit
- 54A:4-18. · Credit against gross income tax
- 54A:4-19 · Credit against tax due under N.J.S.54A:1-1 et seq
- 54A:4-20 · Employer allowed credit for employee who donates organ, bone…
- 54A:4-21 · Credit against tax
- 54A:4-22 · Tax credit for taxpayer's purchase of unit concrete products…
- 54A:4-23 · Tax credit, "New Jersey Gross Income Tax Act", producer, low…
- 54A:4-24 · Tax credit, "New Jersey Gross Income Tax Act, costs…