N.J. Admin. Code § 19:65-3.3

Current through Register Vol. 56, No. 24, December 18, 2024
Section 19:65-3.3 - Determination of year for investment alternative tax allocation

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

New Rule, R.2011 d.262, effective 11/7/2011.
See: 43 N.J.R. 1246(a), 43 N.J.R. 3038(b).