New Jersey Administrative Code
Title 13 - LAW AND PUBLIC SAFETY
Chapter 69L - TAXES
CHAPTER SOURCE AND
EFFECTIVE DATE:
Effective: October 24, 2018.
See: 50
N.J.R. 2337(b).
CHAPTER HISTORICAL NOTE:
Chapter 69L,
Taxes, was adopted as new rules by R.2011 d.312, effective December 19, 2011. See:
43 N.J.R. 2510(a), 43 N.J.R. 3451(a).
Subchapter 1, Gross Revenue Tax,
was renamed Gross Revenue Tax; Internet Gaming Gross Revenue Tax by R.2013 d.128,
effective October 21, 2013. See: 45 N.J.R. 1355(a), 45 N.J.R. 2336(a).
Subchapter 1, Gross Revenue Tax; Internet Gaming Gross Revenue Tax, was renamed
Gross Revenue Tax; Internet Gaming Gross Revenue Tax; Taxes on Sports Wagering by
special amendment R.2018 d.137, effective June 13, 2018 (to expire March 10, 2019).
See: 50 N.J.R. 1652(a).
Chapter 69L, Taxes, was readopted, effective
October 24, 2018. See: Source and Effective Date.
In accordance with
N.J.S.A.
52:14B-5.1.c(2), special amendment R.2018 d.137
expired on September 6, 2019. See: 51 N.J.R. 47(a).
Readoption of
special amendment, R.2019 d.105, effective September 5, 2019. See: 51 N.J.R. 47(a),
51 N.J.R. 1514(b). Provisions of R.2018 d.137 readopted without
change.
CHAPTER AUTHORITY:
N.J.S.A. 5:12-69.a.