New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 34 - DIRECTOR'S TAX CREDIT PURCHASE PROGRAM
Subchapter 1 - DIRECTOR'S TAX CREDIT PURCHASE PROGRAM
Section 18:34-1.1 - Applicability and scope
Universal Citation: NJ Admin Code 18:34-1.1
Current through Register Vol. 56, No. 18, September 16, 2024
The rules in this subchapter are promulgated by the New Jersey Department of the Treasury, Division of Taxation, to implement section 89 and paragraph (4) of subsection d at section 77 of the New Jersey Economic Recovery Act of 2020, P.L. 2020, c. 156, which authorizes the Director of the Division of Taxation to purchase certain unused tax credits and tax credit transfer certificates. This subchapter establishes the Director's Tax Credit Purchase Program.
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