Chapter 69L - TAXES
- Subchapter 1 - GROSS REVENUE TAX; INTERNET GAMING GROSS REVENUE TAX; TAXES ON SPORTS WAGERING (§ 13:69L-1.1 to 13:69L-1.11)
- Subchapter 2 - INVESTMENT TAX CREDITS (§ 13:69L-2.1 to 13:69L-2.2)
Effective: October 24, 2018.
See: 50 N.J.R. 2337(b).
CHAPTER HISTORICAL NOTE:
Chapter 69L, Taxes, was adopted as new rules by R.2011 d.312, effective December 19, 2011. See: 43 N.J.R. 2510(a), 43 N.J.R. 3451(a).
Subchapter 1, Gross Revenue Tax, was renamed Gross Revenue Tax; Internet Gaming Gross Revenue Tax by R.2013 d.128, effective October 21, 2013. See: 45 N.J.R. 1355(a), 45 N.J.R. 2336(a).
Subchapter 1, Gross Revenue Tax; Internet Gaming Gross Revenue Tax, was renamed Gross Revenue Tax; Internet Gaming Gross Revenue Tax; Taxes on Sports Wagering by special amendment R.2018 d.137, effective June 13, 2018 (to expire March 10, 2019). See: 50 N.J.R. 1652(a).
Chapter 69L, Taxes, was readopted, effective October 24, 2018. See: Source and Effective Date.
In accordance with N.J.S.A. 52:14B-5.1.c(2), special amendment R.2018 d.137 expired on September 6, 2019. See: 51 N.J.R. 47(a).
Readoption of special amendment, R.2019 d.105, effective September 5, 2019. See: 51 N.J.R. 47(a), 51 N.J.R. 1514(b). Provisions of R.2018 d.137 readopted without change.
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