N.J. Stat. § 54A:5-18

Current through L. 2024, c. 87.

Section 54A:5-18 - Regulations

Notwithstanding the provisions of the "Administrative Procedure Act," P.L. 1968, c.410 (C.52:14B-1 et seq.), to the contrary, the director may adopt, immediately, upon filing with the Office of Administrative Law, regulations that the director deems necessary to implement the provisions of P.L.2023, c.50 (C.54A:5-17 et al.), which regulations shall be effective for a period not to exceed 360 days from the date of the filing. The director may thereafter amend, adopt, or readopt the regulations in accordance with the requirements of P.L. 1968, c.410 (C.52:14B-1 et seq.).

N.J.S. § 54A:5-18

Added by L. 2023, c. 50, s. 4, eff. 5/8/2023, app. to taxable years beginning on and after January 1, 2023.