N.J. Admin. Code Tit. 18, ch. 25 - LUXURY TAX

  1. Subchapter 1 - GENERAL PROVISIONS (§ 18:25-1.1 to 18:25-1.5)
  2. Subchapter 2 - ROOM AND APARTMENT RENTALS (§ 18:25-2.1 to 18:25-2.4)

Notes

N.J. Admin. Code Tit. 18, ch. 25
CHAPTER SOURCE AND EFFECTIVE DATE:
R.2018 d.199, effective 10/24/2018.
See: 50 N.J.R. 1426(a), 50 N.J.R. 2341(b).
CHAPTER HISTORICAL NOTE:
Chapter 25, Luxury Tax, was adopted as R.1980 d.437, effective 10/9/1980. See: 12 N.J.R. 678(c). Pursuant to Executive Order No. 66(1978), Chapter 25 expired on 10/9/1985.
Chapter 25, Luxury Tax, was adopted as new rules by R.1985 d.653, effective 1/6/1986. See: 17 N.J.R. 2241(a), 18 N.J.R. 94(c). Pursuant to Executive Order No. 66(1978), Chapter 25 expired on 1/6/1991.
Chapter 25, Luxury Tax, was adopted as new rules by R.1991 d.62, effective 2/19/1991. See: 22 N.J.R. 3323(a), 23 N.J.R. 419(b).
Pursuant to Executive Order No. 66(1978), Chapter 25, Luxury Tax, was readopted as R.1996 d.96, effective 1/24/1996. See: 27 N.J.R. 4854(a), 28 N.J.R. 1223(a).
Pursuant to Executive Order No. 66(1978), Chapter 25, Luxury Tax, was readopted as R.2000 d.437, effective 10/3/2000. See: 32 N.J.R. 2670(a), 32 N.J.R. 4001(a).
Chapter 25, Luxury Tax, was readopted as R.2006 d.77, effective 1/24/2006. See: 37 N.J.R. 4196(a), 38 N.J.R. 1227(a).
In accordance with N.J.S.A. 52:14B-5.1b, Chapter 25, Luxury Tax, was scheduled to expire on 7/23/2013. See: 43 N.J.R. 1203(a).
Chapter 25, Luxury Tax, was readopted as R.2011 d.169, effective 5/13/2011. See: 43 N.J.R. 278(a), 43 N.J.R. 1432(a).
Chapter 25, Luxury Tax, was readopted as R.2018 d.199, effective 10/24/2018. See: Source and Effective Date. See, also, section annotations.

CHAPTER AUTHORITY:

N.J.S.A. 54:32B-24 and 54:32B-24.1.

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