New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 25 - LUXURY TAX
CHAPTER SOURCE AND EFFECTIVE
DATE:
R.2018 d.199, effective October 24, 2018.
See: 50 N.J.R. 1426(a), 50 N.J.R.
2341(b).
CHAPTER HISTORICAL NOTE:
Chapter 25, Luxury Tax, was adopted as R.1980
d.437, effective October 9, 1980. See: 12 N.J.R. 678(c). Pursuant to Executive Order No. 66(1978), Chapter 25
expired on October 9, 1985.
Chapter 25, Luxury Tax, was adopted as new rules by R.1985 d.653,
effective January 6, 1986. See: 17 N.J.R. 2241(a), 18 N.J.R. 94(c). Pursuant to Executive Order No. 66(1978),
Chapter 25 expired on January 6, 1991.
Chapter 25, Luxury Tax, was adopted as new rules by
R.1991 d.62, effective February 19, 1991. See: 22 N.J.R. 3323(a), 23 N.J.R. 419(b).
Pursuant to
Executive Order No. 66(1978), Chapter 25, Luxury Tax, was readopted as R.1996 d.96, effective January 24,
1996. See: 27 N.J.R. 4854(a), 28 N.J.R. 1223(a).
Pursuant to Executive Order No. 66(1978),
Chapter 25, Luxury Tax, was readopted as R.2000 d.437, effective October 3, 2000. See: 32 N.J.R. 2670(a), 32
N.J.R. 4001(a).
Chapter 25, Luxury Tax, was readopted as R.2006 d.77, effective January 24,
2006. See: 37 N.J.R. 4196(a), 38 N.J.R. 1227(a).
In accordance with N.J.S.A. 52:14B-5.1b,
Chapter 25, Luxury Tax, was scheduled to expire on July 23, 2013. See: 43 N.J.R. 1203(a).
Chapter 25, Luxury Tax, was readopted as R.2011 d.169, effective May 13, 2011. See: 43 N.J.R. 278(a), 43
N.J.R. 1432(a).
Chapter 25, Luxury Tax, was readopted as R.2018 d.199, effective October 24,
2018. See: Source and Effective Date. See, also, section annotations.
CHAPTER AUTHORITY:
N.J.S.A. 54:32B-24 and 54:32B-24.1.