The determination of the applicable year for purposes of allocation by the Casino Reinvestment Development Authority of the Investment Alternative Tax obligation of a licensee under N.J.S.A. 5:12-144.1f shall be based upon the number of years since the first year in which the facility for which a licensee holds a license incurred the tax obligation and not the number of years that a particular licensee has held a license in connection with the facility.
N.J. Admin. Code § 19:65-3.3
See: 43 N.J.R. 1246(a), 43 N.J.R. 3038(b).