N.J. Admin. Code Tit. 18, ch. 2 - GENERAL POLICIES AND PROCEDURES

  1. Subchapter 1 - FORMS (§ 18:2-1.1)
  2. Subchapter 2 - PENALTIES AND INTEREST (§ 18:2-2.1 to 18:2-2.11)
  3. Subchapter 3 - REQUIREMENTS FOR PAYMENT OF TAXES BY ELECTRONIC FUNDS TRANSFER (§ 18:2-3.1 to 18:2-3.11)
  4. Subchapter 4 - POSTMARK RULE (§ 18:2-4.1 to 18:2-4.13)
  5. Subchapter 5 - REFUNDS (§ 18:2-5.1 to 18:2-5.10)
  6. Subchapter 6 - CONFIDENTIALITY AND DISCLOSURE (§ 18:2-6.1)
  7. Subchapter 7 - RECORDKEEPING AND RETENTION REQUIREMENTS (§ 18:2-7.1 to 18:2-7.11)
  8. Subchapter 8 - SET-OFF OF STATE VENDOR TAX DEBT (§ 18:2-8.1 to 18:2-8.5)
  9. Subchapter 9 - SALE OF TAX INDEBTEDNESS (§ 18:2-9.1 to 18:2-9.4)
  10. Subchapter 10 - TAX CLEARANCE FOR BUSINESS ASSISTANCE AND INCENTIVES (§ 18:2-10.1 to 18:2-10.7)
  11. Subchapter 11 - BUSINESS REGISTRATION AND TAX CLEARANCE REQUIREMENTS FOR LICENSE HOLDERS (§ 18:2-11.1 to 18:2-11.7)

Notes

N.J. Admin. Code Tit. 18, ch. 2
CHAPTER SOURCE AND EFFECTIVE DATE:
Effective: 10/21/2022.
See: 54 N.J.R. 2151(b).
CHAPTER HISTORICAL NOTE:
Chapter 2, General Policies and Procedures, was adopted as R.1974 d.182, effective 7/3/1974. See: 6 N.J.R. 250(c), 6 N.J.R. 328(a).
Subchapter 2, Penalties and Interest, was adopted as R.1975 d.284, effective 9/25/1975. See: 7 N.J.R. 439(d), 7 N.J.R. 490(b).
Pursuant to Executive Order No. 66(1978), Chapter 2, General Policies and Procedures, expired on 9/6/1993, and was subsequently adopted as new rules by R.1993 d.542, effective 11/1/1993. See: 25 N.J.R. 3107(a), 25 N.J.R. 4927(b).
Subchapter 3, Requirements for Payment of Taxes by Electronic Funds Transfer, was adopted as R.1994 d.63, effective 2/7/1994. See: 25 N.J.R. 1078(a), 26 N.J.R. 824(a).
Subchapter 4, Postmark Rule, was adopted as R.1995 d.609, effective 12/4/1995. See: 27 N.J.R. 3589(a), 27 N.J.R. 4906(b).
Subchapter 5, Refunds, was adopted as R.1996 d.54, effective 2/5/1996. See: 27 N.J.R. 4163(a), 28 N.J.R. 892(a).
Subchapter 6, Confidentiality and Disclosure, was adopted as R.1995 d.610, effective 12/4/1995. See: 27 N.J.R. 3591(a), 27 N.J.R. 4907(a).
Subchapter 7, Recordkeeping and Retention Requirements, was adopted as R.1997 d.256, effective 6/16/1997. See: 28 N.J.R. 5156(a), 29 N.J.R. 2706(a).
Pursuant to Executive Order No. 66(1978), Chapter 2, General Policies and Procedures, was readopted as R.1998 d.420, effective 7/21/1998. See: 30 N.J.R. 1919(b), 30 N.J.R. 3066(a).
Subchapter 8, Set-off of State Vendor Tax Debt, was adopted as R.1998 d.439, effective 9/8/1998. See: 30 N.J.R. 1920(a), 30 N.J.R. 3258(a).
Subchapter 9, Sale of Tax Indebtedness, was adopted as R.1999 d.147, effective 5/3/1999. See: 31 N.J.R. 593(a), 31 N.J.R. 1205(b).
Chapter 2, General Policies and Procedures, was readopted as R.2003 d.347, effective 7/28/2003. See: 35 N.J.R. 2164(a), 35 N.J.R. 3847(a).
Chapter 2, General Policies and Procedures, was readopted as R.2008 d.223, effective 7/2/2008. See: 40 N.J.R. 2101(a), 40 N.J.R. 4604(a).
Subchapter 10, Tax Clearance for Business Assistance and Incentives, was adopted as new rules by R.2009 d.284, effective 9/21/2009. See: 41 N.J.R. 2450(a), 41 N.J.R. 3461(b).
In accordance with N.J.S.A. 52:14B-5.1b, Chapter 2, General Policies and Procedures, was scheduled to expire on 7/2/2015. See: 43 N.J.R. 1203(a).
Chapter 2, General Policies and Procedures, was readopted as R.2015 d.207, effective 11/24/2015. See: Source and Effective Date. See, also, section annotations.
Subchapter 11, Business Registration and Tax Clearance Requirements for License Holders, was adopted as new rules by R.2016 d.048, effective 5/16/2016. See: 47 N.J.R. 2052(a), 48 N.J.R. 822(a).
Chapter 2, General Policies and Procedures, was readopted, effective 10/21/2022. See: Source and Effective Date.

CHAPTER AUTHORITY:

N.J.S.A. 54:49-12.5 and 54:50-1.

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