New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 1 - ORGANIZATION OF THE DIVISION OF TAXATION
CHAPTER SOURCE AND EFFECTIVE
DATE:
Effective: July 9, 2021.
See: 53 N.J.R. 1401(a).
CHAPTER
HISTORICAL NOTE:
Chapter 1, Organization of the Division of Taxation, was adopted as R.1989
d.437, effective July 21, 1989. See: 21 N.J.R. 2526(b).
Subchapter 2, Petitions for Rules, was
adopted as R.1990 d.287, effective June 4, 1990. See: 22 N.J.R. 160(a), 22 N.J.R. 1742(a).
Pursuant to Executive Order No. 66(1978), Chapter 1, Organization of the Division of Taxation, expired on
July 21, 1994.
Chapter 1, Organization of the Division of Taxation, was adopted as new rules by
R.1994 d.503, effective October 3, 1994. See: 26 N.J.R. 2752(a), 26 N.J.R. 4087(a). Pursuant to Executive
Order No. 66(1978), Chapter 1 expired on October 3, 1999.
Chapter 1, Organization of the
Division of Taxation, was adopted as new rules by R.2000 d.279, effective July 3, 2000. See: 32 N.J.R.
745(a), 32 N.J.R. 2463(a). Chapter 1, Organization of the Division of Taxation, expired on July 3, 2005.
Chapter 1, Organization of the Division of Taxation, was adopted as new rules by R.2006 d.279,
effective August 7, 2006. See: 38 N.J.R. 1556(b), 38 N.J.R. 3182(a). Chapter 1, Organization of the Division
of Taxation, expired on February 3, 2014.
In accordance with N.J.S.A. 52:14B-5.1b, Chapter 1,
Organization of the Division of Taxation, expired on August 7, 2013. See: 43 N.J.R. 1203(a).
Chapter 1, Organization of the Division of Taxation, was adopted as new rules by R.2014 d.098, effective June
2, 2014. See: 46 N.J.R. 28(a), 46 N.J.R. 1364(b).
In accordance with
N.J.S.A.
52:14B-5.1, Chapter 1, Organization of the Division of Taxation, was
scheduled to expire on June 2, 2021. Pursuant to Executive Order Nos. 127 (2020) and 244 (2021) and
P.L.
2021, c. 104, any chapter of the New Jersey
Administrative Code that would otherwise have expired during the Public Health Emergency originally declared
in Executive Order No. 103 (2020) is extended through January 1, 2022. Chapter 1, Organization of the
Division of Taxation, was readopted with technical changes, effective July 9, 2021. See: Source and Effective
Date. See, also, section annotations.
CHAPTER AUTHORITY:
N.J.S.A. 52:14B-3(1) and 54:50-1.