Current through Register Vol. 56, No. 6, March 18, 2024
(a) The Division, by notice at least 30 days prior to the adoption, amendment, or repeal of any rule, will afford all interested persons reasonable opportunity to submit data, views, or arguments, orally or in writing, pursuant to 52:14B-4.
1. The notice shall include a statement of either the terms or substance of the intended action or a description of the subjects and issues involved, and the time when, the place where, and the manner in which interested persons may present their views thereon.
2. The notice will be:
i. Mailed to all persons who have made timely requests of the agency for advance notice of its rulemaking proceedings, through written correspondence delivered to the Division, and to persons on the Division's electronic mailing list. This notice will be provided in addition to other public notice that, by law, must be published in the New Jersey Register;
ii. (No change.)
iii. Made available at the Division of Taxation's website at
http://www.nj.gov/treasury/taxation/. Publication of the notice on the Division's website will serve to satisfy both the Division's mandatory website posting requirement and the Division's other secondary notice requirement.
3. The Division, prior to the adoption, amendment, or repeal of any rule as required by N.J.S.A. 52:14B-4a(1), shall publicize notice of the intended action in newspapers of general circulation.
(b) If, within 30 days of the publication of the proposed rule, sufficient public interest is demonstrated in an extension of the time for submissions, the Division shall provide an additional 30-day period for the receipt of submissions by interested parties. No proposed rule shall be adopted until after the end of this 30-day extension.
(c) For purposes of this section, sufficient public interest for granting an extension of the public comment period exists when 100 or more individuals have:
1. Communicated the need for the extension of the public comment period in writing, legible and intelligible, to the Division of Taxation;
2. At least 50 of the individuals shall have specified in their written communications, an objection to at least one provision of the proposed rule; and
3. All written communications have been directed to the individual who has been designated, on behalf of the Division of Taxation, to receive comments in the notice of a rule proposal.
