New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 1 - ORGANIZATION OF THE DIVISION OF TAXATION


Current through Register Vol. 55, No. 48, December 18, 2023

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.

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