New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 1 - ORGANIZATION OF THE DIVISION OF TAXATION
Subchapter 2 - PETITIONS FOR RULES; RULEMAKING NOTICE
Section 18:1-2.3 - Procedures of the Division
Universal Citation: NJ Admin Code 18:1-2.3
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Within 15 days of receipt of a petition in compliance with 18:1-2.2, the Division will file a notice of petition with the Office of Administrative Law for publication in the New Jersey Register (Register) in accordance with 1:30-4.1(c). The notice will include the following:
1. The name of the
petitioner;
2. The substance or nature
of the rulemaking action which is requested;
3. The problem or purpose which is the subject of
the request; and
4. The date the
petition was received.
(b) Within 60 days of receiving the petition, the Division will mail to the petitioner, and file with the Office of Administrative Law for publication in the Register, a notice of action on the petition which will include the following:
1. The name of the petitioner;
2. The Register citation for the notice of
petition, if that notice appeared in a previous Register;
3. Certification by the Director that the petition
was duly considered pursuant to law;
4.
The nature or substance of the Division's action upon the petition; and
5. A brief statement of reasons for the Division's
action.
(c) Within 60 days following receipt of any such petition, the Division shall either:
1. Deny the petition, giving a written statement
of its reasons;
2. Grant the petition
and initiate a rulemaking proceeding within 90 days of granting the petition;
or
3. Refer the matter for further
deliberations which shall be concluded within 90 days of referring the matter for
further deliberations. Upon conclusion of such further deliberations, the Division
shall either deny the petition and provide a written statement of its reasons or
grant the petition and initiate a rulemaking proceeding within 90 days. The results
of these further deliberations will be mailed to the petitioner and submitted to the
Office of Administrative Law for publication in the Register.
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