N.J. Admin. Code Tit. 18, ch. 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE

  1. Subchapter 1 - DEFINITIONS AND GENERAL PROVISIONS (§ 18:22-1.1 to 18:22-1.6)
  2. Subchapter 2 THROUGH 6 - RESERVED
  3. Subchapter 7 - SEWERAGE AND WATER CORPORATIONS (§ 18:22-7.1 to 18:22-7.6)
  4. Subchapter 8 - RETURNS REQUIRED FROM SEWERAGE AND WATER CORPORATIONS (§ 18:22-8.1 to 18:22-8.6 through 18:22-8.8)
  5. Subchapter 9 - TAX PAYABLE TO THE STATE BY SEWERAGE AND WATER CORPORATIONS (§ 18:22-9.1 to 18:22-9.9 through 18:22-9.11)
  6. Subchapter 10 - TAXES PAYABLE BY SEWERAGE AND WATER CORPORATIONS (§ 18:22-10.1 to 18:22-10.2)
  7. Subchapter 11 - DISTRIBUTION TO MUNICIPALITIES OF TAX REVENUES FROM SEWERAGE AND WATER CORPORATIONS (§ 18:22-11.1 to 18:22-11.12)
  8. Subchapter 12 - PAYMENT AND COLLECTION OF TAXES PAYABLE BY SEWERAGE AND WATER CORPORATIONS (§ 18:22-12.1 to 18:22-12.4)
  9. Subchapter 13 - ENERGY TAX RECEIPTS PROPERTY TAX RELIEF FUND (§ 18:22-13.1)

Notes

N.J. Admin. Code Tit. 18, ch. 22
CHAPTER SOURCE AND EFFECTIVE DATE:
Effective: February 1, 2024.
See: 56 N.J.R. 381(b).
CHAPTER HISTORICAL NOTE:
Chapter 22, Public Utility Corporations, was adopted and became effective prior to September 1, 1969.
Pursuant to Executive Order No. 66(1978), Chapter 22, Public Utility Corporations, was readopted as R.1984 d.99, effective April 2, 1984. See: 16 N.J.R. 233(a), 16 N.J.R. 747(b).
Pursuant to Executive Order No. 66(1978), Chapter 22, Public Utility Corporations, was readopted as R.1989 d.148, effective February 24, 1989. See: 21 N.J.R. 17(a), 21 N.J.R. 779(b).
Pursuant to Executive Order No. 66(1978), Chapter 22, Public Utility Corporations, was readopted as R.1994 d.145, effective February 24, 1994. See: 26 N.J.R. 335(a), 26 N.J.R. 1370(b).
Subchapter 14, Municipal Purposes Tax Assistance Fund, was adopted as R.1995 d.195, effective April 3, 1995. See: 27 N.J.R. 473(a), 27 N.J.R. 1441(a).
Pursuant to Executive Order No. 66(1978), Chapter 22, Public Utility Corporations, was readopted as Chapter 22, Public Utility Tax--Water and Sewerage, by R.1999 d.88, effective February 19, 1999, and Subchapter 2, Returns by Telephone, Telegraph, Messenger Systems and Certain Interstate Transmission Systems, Subchapter 3, Excise Tax Payable to the State by Telephone, Telegraph and Messenger Systems, Subchapter 4, Franchise Tax Payable to Municipalities by Telephone, Telegraph and Messenger Systems, Subchapter 5, Tax Revenues From Telephone, Telegraph and Messenger Systems Apportioned to Municipalities, Subchapter 6, Payment and Collection of Taxes Payable to Municipalities by Telephone, Telegraph and Messenger Systems, Subchapter 13, Water Corporations, Subchapter 14, Municipal Purposes Tax Assistance Fund, Appendix I and Appendix II were repealed and Subchapter 13, Energy Tax Receipts Property Tax Relief Fund, was adopted as new rules by R.1999 d.88, effective March 15, 1999. See: 31 N.J.R. 118(a), 31 N.J.R. 777(d).
Chapter 22, Public Utility Tax--Water and Sewerage, was readopted as R.2004 d.268, effective June 14, 2004. See: 36 N.J.R. 1346(a), 36 N.J.R. 3415(a).
Chapter 22, Public Utility Tax--Water and Sewerage, was readopted as R.2009 d.349, effective October 21, 2009. See: 41 N.J.R. 2637(a), 41 N.J.R. 4311(a).
In accordance with N.J.S.A. 52:14B-5.1b, Chapter 22, Public Utility Tax--Water and Sewerage, was scheduled to expire on 10/21/2016. See: 43 N.J.R. 1203(a).
Chapter 22, Public Utility Tax--Water and Sewerage, was readopted as R.2017 d.083, effective March 31, 2017. See: 48 N.J.R. 2601(a), 49 N.J.R. 1103(a).
Chapter 22, Public Utility Tax--Water and Sewerage, was readopted, effective 2/1/2024. See: Source and Effective Date.

CHAPTER AUTHORITY:

N.J.S.A. 54:30A-30 and 54:50-1.

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