Title 18 - TREASURY - TAXATION
- Chapter 1 - ORGANIZATION OF THE DIVISION OF TAXATION (Subchapter 1 to 2)
- Chapter 2 - GENERAL POLICIES AND PROCEDURES (Subchapter 1 to 11)
- Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT-STATE LICENSEES (Subchapter 1 to 14)
- Chapter 4 - RESERVED
- Chapter 5 - CIGARETTE TAX ACT RULES (Subchapter 1 to 12)
- Chapter 6 - UNFAIR CIGARETTE SALES ACT (Subchapter 1 to 7)
- Chapter 7 - CORPORATION BUSINESS TAX ACT (Subchapter 1 to 20)
- Chapter 8 - RESERVED
- Chapter 9 - UNIFORM TRANSITIONAL UTILITY ASSESSMENT (Subchapter 1)
- Chapter 10 - RESERVED
- Chapter 10A - RESERVED
- Chapter 11 - RESERVED
- Chapter 12 - LOCAL PROPERTY TAX: GENERAL (Subchapter 1 to 10)
- Chapter 12A - COUNTY BOARDS OF TAXATION (Subchapter 1)
- Chapter 13 - RESERVED
- Chapter 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION (Subchapter 1 to 3)
- Chapter 15 - FARMLAND ASSESSMENT ACT (Subchapter 1 to 14)
- Chapter 16 - RESERVED
- Chapter 16A - CONTROLLING INTEREST TRANSFER TAX (Subchapter 1)
- Chapter 17 - ASSESSOR QUALIFICATION LAW (Subchapter 1 to 4)
- Chapter 17A - COUNTY TAX ASSESSOR PILOT PROGRAM UNDER P.L. 2009, c. 118 (N.J.S.A. 54:1-86 THROUGH 100 and 52:27D-505) (Subchapter 1 to 9)
- Chapter 18 - MOTOR FUELS TAX (Subchapter 1 to 15)
- Chapter 18A - PETROLEUM GROSS RECEIPTS TAX (Subchapter 1 to 8)
- Chapter 19 - MOTOR FUELS-RETAIL SALES (Subchapter 1 to 6)
- Chapter 20 - RESERVED
- Chapter 21 - RESERVED
- Chapter 22 - PUBLIC UTILITY TAX-WATER AND SEWERAGE (Subchapter 1 to 13)
- Chapter 23 - RAILROAD PROPERTY TAX (Subchapter 1 to 11)
- Chapter 23A - TAX MAPS (Subchapter 1)
- Chapter 24 - SALES AND USE TAX ACT (Subchapter 1 to 37)
- Chapter 24A - SALES AND USE TAX REVIEW COMMISSION (Subchapter 1 to 3)
- Chapter 24B - STREAMLINED SALES AND USE TAX RULES AND PROCEDURES (Subchapter 1)
- Chapter 25 - LUXURY TAX (Subchapter 1 to 2)
- Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX (Subchapter 1 to 12)
- Chapter 27 - Section 250.00 PROPERTY TAX DEDUCTION FOR VETERANS, SURVIVING SPOUSES OF VETERANS, SURVIVING SPOUSES OF SERVICEPERSONS, SURVIVING REGISTERED DOMESTIC PARTNERS OF VETERANS AND SURVIVING REGISTERED DOMESTIC PARTNERS OF SERVICEPERSONS (Subchapter 1 to 3)
- Chapter 28 - TOTAL REAL PROPERTY TAX EXEMPTION FOR PERMANENTLY AND TOTALLY DISABLED WAR VETERANS, SURVIVING SPOUSES OR SURVIVING REGISTERED DOMESTIC PARTNERS OF DISABLED WAR VETERANS, AND SURVIVING SPOUSES OR SURVIVING REGISTERED DOMESTIC PARTNERS OF SERVICEPERSONS (Subchapter 1 to 3)
- Chapter 29 - HOMESTEAD PROPERTY REBATE (Subchapter 1 to 2)
- Chapter 30 - RESERVED
- Chapter 31 - OFFICE OF CRIMINAL INVESTIGATION (Subchapter 1)
- Chapter 32 - CONFERENCES AND APPEALS (Subchapter 1)
- Chapter 33 - CLOSING AGREEMENTS AND COMPROMISES (Subchapter 1 to 2)
- Chapter 34 - RESERVED
- Chapter 35 - NEW JERSEY GROSS INCOME TAX (Subchapter 1 to 11)
- Chapter 36 - RESERVED
- Chapter 37 - SPILL COMPENSATION AND CONTROL TAX (Subchapter 1 to 3 THROUGH 4)
- Chapter 38 - LITTER CONTROL FEE (Subchapter 1 to 8)
- Chapter 39 - TAX AMNESTY-2018 (Subchapter 1)
- Chapter 40 - DOMESTIC SECURITY FEE (Subchapter 1)
- Chapter 41 - HISTORIC SITE REAL PROPERTY TAX EXEMPTIONS UNDER P.L. 2007, c. 157 (N.J.S.A. 54:4-3.52 et seq.) (Subchapter 1 to 5)
The following state regulations pages link to this page.
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
- CHAPTER 1 - ORGANIZATION OF THE DIVISION OF TAXATION (Title 18, Chapter 1 -- Chapter Notes to SUBCHAPTER 2)
- CHAPTER 2 - GENERAL POLICIES AND PROCEDURES (Title 18, Chapter 2 -- Chapter Notes to SUBCHAPTER 11)
- CHAPTER 3 - ALCOHOLIC BEVERAGE TAX ACT--STATE LICENSEES (Title 18, Chapter 3 -- Chapter Notes to SUBCHAPTER 14)
- CHAPTER 4 - (RESERVED) (Title 18, Chapter 4 -- Chapter Notes)
- CHAPTER 5 - CIGARETTE TAX ACT RULES (Title 18, Chapter 5 -- Chapter Notes to SUBCHAPTER 12)
- CHAPTER 6 - UNFAIR CIGARETTE SALES ACT RULES (Title 18, Chapter 6 -- Chapter Notes to SUBCHAPTER 7)
- CHAPTER 7 - CORPORATION BUSINESS TAX ACT (Title 18, Chapter 7 -- Chapter Notes to SUBCHAPTER 20)
- CHAPTER 8 - (RESERVED) (Title 18, Chapter 8 -- Chapter Notes)
- CHAPTER 9 - UNIFORM TRANSITIONAL UTILITY ASSESSMENT (Title 18, Chapter 9 -- Chapter Notes and SUBCHAPTER 1)
- CHAPTER 10 - (RESERVED) (Title 18, Chapter 10 -- Chapter Notes)
- CHAPTER 10A - (RESERVED) (Title 18, Chapter 10A -- Chapter Notes)
- CHAPTER 11 - (RESERVED) (Title 18, Chapter 11 -- Chapter Notes)
- CHAPTER 12 - LOCAL PROPERTY TAX: GENERAL (Title 18, Chapter 12 -- Chapter Notes to SUBCHAPTER 10)
- CHAPTER 12A - COUNTY BOARDS OF TAXATION (Title 18, Chapter 12A -- Chapter Notes and SUBCHAPTER 1)
- CHAPTER 13 - (RESERVED) (Title 18, Chapter 13 -- Chapter Notes)
- CHAPTER 14 - SENIOR CITIZENS', DISABLED PERSONS', SURVIVING SPOUSES'/CIVIL UNION PARTNERS' DEDUCTION (Title 18, Chapter 14 -- Chapter Notes to SUBCHAPTER 3)
- CHAPTER 15 - FARMLAND ASSESSMENT ACT (Title 18, Chapter 15 -- Chapter Notes to SUBCHAPTER 14)
- CHAPTER 16 - (RESERVED) (Title 18, Chapter 16 -- Chapter Notes)
- CHAPTER 16A - CONTROLLING INTEREST TRANSFER TAX (Title 18, Chapter 16A -- Chapter Notes and SUBCHAPTER 1)
- CHAPTER 17 - ASSESSOR QUALIFICATION LAW (Title 18, Chapter 17 -- Chapter Notes to SUBCHAPTER 4)
- CHAPTER 17A - COUNTY TAX ASSESSOR PILOT PROGRAM UNDER P.L. 2009, c. 118 (N.J.S.A. 54:1-86 THROUGH 100 AND 52:27D-505) (Title 18, Chapter 17A -- Chapter Notes to SUBCHAPTER 9)
- CHAPTER 18 - MOTOR FUEL TAX (Title 18, Chapter 18 -- Chapter Notes to SUBCHAPTER 15)
- CHAPTER 18A - PETROLEUM GROSS RECEIPTS TAX (Title 18, Chapter 18A -- Chapter Notes to SUBCHAPTER 8)
- CHAPTER 19 - MOTOR FUELS--RETAIL SALES (Title 18, Chapter 19 -- Chapter Notes to SUBCHAPTER 6)
- CHAPTER 20 - (RESERVED) (Title 18, Chapter 20 -- Chapter Notes)
- CHAPTER 21 - (RESERVED) (Title 18, Chapter 21 -- Chapter Notes)
- CHAPTER 22 - PUBLIC UTILITY TAX--WATER AND SEWERAGE (Title 18, Chapter 22 -- Chapter Notes to SUBCHAPTER 13)
- CHAPTER 23 - RAILROAD PROPERTY TAX (Title 18, Chapter 23 -- Chapter Notes to APPENDIX I)
- CHAPTER 23A - TAX MAPS (Title 18, Chapter 23A -- Chapter Notes and SUBCHAPTER 1)
- CHAPTER 24 - SALES AND USE TAX ACT (Title 18, Chapter 24 -- Chapter Notes to SUBCHAPTER 37)
- CHAPTER 24A - SALES AND USE TAX REVIEW COMMISSION (Title 18, Chapter 24A -- Chapter Notes to SUBCHAPTER 3)
- CHAPTER 24B - STREAMLINED SALES AND USE TAX RULES AND PROCEDURES (Title 18, Chapter 24B -- Chapter Notes and SUBCHAPTER 1)
- CHAPTER 25 - LUXURY TAX (Title 18, Chapter 25 -- Chapter Notes to SUBCHAPTER 2)
- CHAPTER 26 - TRANSFER INHERITANCE AND ESTATE TAX (Title 18, Chapter 26 -- Chapter Notes to SUBCHAPTER 12)
- CHAPTER 27 - $ 250.00 PROPERTY TAX DEDUCTION FOR VETERANS, SURVIVING SPOUSES OF VETERANS, SURVIVING SPOUSES OF SERVICEPERSONS, SURVIVING CIVIL UNION PARTNERS OF VETERANS, SURVIVING CIVIL UNION PARTNERS OF SERVICEPERSONS, SURVIVING REGISTERED DOMESTIC PARTNERS OF VETERANS, AND SURVIVING REGISTERED DOMESTIC PARTNERS OF SERVICEPERSONS (Title 18, Chapter 27 -- Chapter Notes to SUBCHAPTER 3)
- CHAPTER 28 - REAL PROPERTY TAX EXEMPTION FOR PERMANENTLY AND TOTALLY DISABLED WAR VETERANS, OR SURVIVING SPOUSES, SURVIVING CIVIL UNION PARTNERS, OR SURVIVING DOMESTIC PARTNERS OF DISABLED WAR VETERANS AND SURVIVING SPOUSES, SURVIVING CIVIL UNION PARTNERS, OR SURVIVING DOMESTIC PARTNERS OF SERVICEPERSONS (Title 18, Chapter 28 -- Chapter Notes to SUBCHAPTER 3)
- CHAPTER 29 - (RESERVED) (Title 18, Chapter 29 -- Chapter Notes)
- CHAPTER 30 - (RESERVED) (Title 18, Chapter 30 -- Chapter Notes)
- CHAPTER 31 - OFFICE OF CRIMINAL INVESTIGATION (Title 18, Chapter 31 -- Chapter Notes and SUBCHAPTER 1)
- CHAPTER 32 - CONFERENCES AND APPEALS (Title 18, Chapter 32 -- Chapter Notes and SUBCHAPTER 1)
- CHAPTER 33 - CLOSING AGREEMENTS AND COMPROMISES (Title 18, Chapter 33 -- Chapter Notes to SUBCHAPTER 2)
- CHAPTER 34 - (RESERVED) (Title 18, Chapter 34)
- CHAPTER 35 - NEW JERSEY GROSS INCOME TAX (Title 18, Chapter 35 -- Chapter Notes to SUBCHAPTER 11)
- CHAPTER 36 - (RESERVED) (Title 18, Chapter 36 -- Chapter Notes)
- CHAPTER 37 - SPILL COMPENSATION AND CONTROL TAX (Title 18, Chapter 37 -- Chapter Notes to SUBCHAPTERS 3 THROUGH 4)
- CHAPTER 38 - LITTER CONTROL FEE (Title 18, Chapter 38 -- Chapter Notes to SUBCHAPTER 8)
- CHAPTER 39 - (RESERVED) (Title 18, Chapter 39 -- Chapter Notes)
- CHAPTER 40 - DOMESTIC SECURITY FEE (Title 18, Chapter 40 -- Chapter Notes and SUBCHAPTER 1)
- CHAPTER 41 - HISTORIC SITE REAL PROPERTY TAX EXEMPTIONS UNDER P.L. 2007, c. 157 (N.J.S.A. 54:4-3.52 et seq.) (Title 18, Chapter 41 -- Chapter Notes to SUBCHAPTER 5)