N.J. Admin. Code Tit. 18, ch. 1 - ORGANIZATION OF THE DIVISION OF TAXATION

  1. Subchapter 1 - ORGANIZATION OF THE DIVISION OF TAXATION (§ 18:1-1.1 to 18:1-1.2)
  2. Subchapter 2 - PETITIONS FOR RULES; RULEMAKING NOTICE (§ 18:1-2.1 to 18:1-2.5)

Notes

N.J. Admin. Code Tit. 18, ch. 1
CHAPTER SOURCE AND EFFECTIVE DATE:
Effective: 7/9/2021.
See: 53 N.J.R. 1401(a).
CHAPTER HISTORICAL NOTE:
Chapter 1, Organization of the Division of Taxation, was adopted as R.1989 d.437, effective 7/21/1989. See: 21 N.J.R. 2526(b).
Subchapter 2, Petitions for Rules, was adopted as R.1990 d.287, effective 6/4/1990. See: 22 N.J.R. 160(a), 22 N.J.R. 1742(a).
Pursuant to Executive Order No. 66(1978), Chapter 1, Organization of the Division of Taxation, expired on 7/21/1994.
Chapter 1, Organization of the Division of Taxation, was adopted as new rules by R.1994 d.503, effective 10/3/1994. See: 26 N.J.R. 2752(a), 26 N.J.R. 4087(a). Pursuant to Executive Order No. 66(1978), Chapter 1 expired on 10/3/1999.
Chapter 1, Organization of the Division of Taxation, was adopted as new rules by R.2000 d.279, effective 7/3/2000. See: 32 N.J.R. 745(a), 32 N.J.R. 2463(a). Chapter 1, Organization of the Division of Taxation, expired on 7/3/2005.
Chapter 1, Organization of the Division of Taxation, was adopted as new rules by R.2006 d.279, effective 8/7/2006. See: 38 N.J.R. 1556(b), 38 N.J.R. 3182(a). Chapter 1, Organization of the Division of Taxation, expired on 2/3/2014.
In accordance with N.J.S.A. 52:14B-5.1b, Chapter 1, Organization of the Division of Taxation, expired on 8/7/2013. See: 43 N.J.R. 1203(a).
Chapter 1, Organization of the Division of Taxation, was adopted as new rules by R.2014 d.098, effective 6/2/2014. See: 46 N.J.R. 28(a), 46 N.J.R. 1364(b).
In accordance with N.J.S.A. 52:14B-5.1, Chapter 1, Organization of the Division of Taxation, was scheduled to expire on 6/2/2021. Pursuant to Executive Order Nos. 127 (2020) and 244 (2021) and P.L. 2021, c. 104, any chapter of the New Jersey Administrative Code that would otherwise have expired during the Public Health Emergency originally declared in Executive Order No. 103 (2020) is extended through January 1, 2022. Chapter 1, Organization of the Division of Taxation, was readopted with technical changes, effective 7/9/2021. See: Source and Effective Date. See, also, section annotations.

CHAPTER AUTHORITY:

N.J.S.A. 52:14B-3(1) and 54:50-1.

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