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Proposed Rules and Amendments
The proposed rules below are listed in chronological order with the most recent proposals first. Scroll down or use the navigational links to jump to a specific date.

Disclaimer: Notices of Proposal are posted on this site by the Department of the Treasury to comply with N.J.S.A. 52:14B-4 to inform the public about pending rules. This version is not the official text of the proposal and may differ from the official text. The official text of the proposal is published in the New Jersey Register issue for the date indicated.

Date of Proposal
Title
Citation Division
End of Comment Period
July 7, 2014 Corporate Business Tax Returns Electronic filing and Payment N.J.A.C.  18:7-11.19 (146 kb) Taxation September 5, 2014
May 5, 2014 Sales and Use Tax Review Commission Proposed New Rule: N.J.A.C. 18:24A (149 kb) Taxation July 4, 2014
April 21, 2014 Motor Fuels – Retail Sales
Violations and Penalties

Proposed Amendments: N.J.A.C. 18:19-3.1 (161 kb) Taxation June 20, 2014
April 21, 2014 Sales and Use Tax Sales of Software and Related Services Proposed Amendments: N.J.A.C. 18:24-25.1
Proposed Repeal and New Rule: N.J.A.C. 18:24-25.6
Proposed New Rule: N.J.A.C. 18:24-25.1 and 25.7

(154 kb)
Taxation June 20, 2014
April 21, 2014 Fees for Service N.J.A.C. 17:39-3 (165 kb) Office of the Public Defender June 20, 2014
April 7, 2014

Alternate Benefit Program

Proposed Readoption with Amendments: N.J.A.C.   17:7
Proposed New Rules:  N.J.A.C 17:7-8.11 and 22.1 through 22.6
Proposed Recodifications: N.J.A.C 17:7-22.4 and 22.7 as 18.4 and 8.8
(216 kb)

Pensions and Benefits June 6, 2014
April 7, 2014 General Policies and Procedures, Penalties and Interest, Civil Fraud N.J.A.C. 18:2-2.9 (174 kb) Taxation June 6, 2014
January 6, 2014 Closing Agreements and Compromises N.J.A.C.  18:33 (93 kb) Taxation March 7, 2014
January 6, 2014

Organization of the Division of Taxation

N.J.A.C.  18:1 (91 kb) Taxation March 7, 2014
January 6, 2014 Supplemental Annuity Collective Trust Program N.J.A.C.17:8 (84 kb) Pensions and Benefits     March 7, 2014
October 7, 2013 Conferences and Appeals

N.J.A.C.  18:32 (98 kb)

Taxation December 6, 2013
June 17, 2013 State Investment Council Proposed Readoption:  N.J.A.C. 17:16-1 and 3 Proposed Readoption with Amendments:  N.J.A.C. 17:16 -4, 11, 12, 17, 19, 20, 23, 31, 32,33,37,40,42,58,61,65,68,69,71,81,90,and 100 Proposed Readoption and Recodification with Amendments:   N.J.A.C. 17:16 -43 and 45 as 17:16-84 and 85, respectively Proposed Repeals:  N.J.A.C. 17:16 -12.5, 13, 16, 17.5, 18 ,19.5 ,20.5, 21, 22, 23.5, 24, 41, 44, 46, 47, 62, 63, 65.9, and 67 Proposed New Rules:  N.J.A.C. 17:16 – 5, 31.4, 48, 81.3, 82, 83, and 95 Proposed Repeal and New Rule:  17:16 – 4.11
(334 kb)
Investments August 16, 2013
June 3, 2013
Unclaimed Personal Property
N.J.A.C. 17:18, 17:18-5 (342 kb) Unclaimed Property Administration August 2, 2012
May 6, 2013
Teachers’ Pension and Annuity Fund
Election of Member-Trustee
N.J.A.C. 17:3-1.4 (114 kb) Division of Pensions and Benefits July 5, 2013
May 6, 2013
Sales and Use Tax
Streamlined Sales and Use Tax Rules and Procedures  
N.J.A.C. 18:24-5.16, 7.17, 10.2, 10.3, 10.4, 10.6, 11.2 and 19.7, 18:24B-1.1 (170 kb)

Taxation July 5, 2013
April 15, 2013

CBT – Receipts from Services Performed in the State;Allocation for Certain Special Industries

N.J.A.C. 18:7-1.6 and 8.10 (136 kb)

Taxation June 14, 2014
January 23, 2013

Alternate Benefit Program Compliance with Internal Revenue Code

Special Adoption

New Rules: N.J.A.C. 17:7-1 through 21 Repeals: N.J.A.C. 17:7-1,2,3, and 4.6 (182 kb)
Pensions and Benefits September 8, 2013
December 17, 2012

Dispute Settlement Office

N.J.A.C. 17:39 (117 kb) Office of the Public Defender February 15, 2012
November 5, 2012

Assessor Qualifications Revocation or Suspension of Certificate; Notice

N.J.A.C. 18:17-2.2 (95 kb)

Taxation January 4, 2012
October 1, 2012

Common and Preferred Stocks and Debt Issues Convertible into Common Stock of Corporations and Exchange-Traded, Global, Regional, or Country Funds in Emerging Markets Permissible Investments; Limitations

N.J.A.C. 17:16-46.2 and 46.4 (95 kb)

State Investment Council November 30, 2012
October 1, 2012

Farmland Assessment

N.J.A.C. 18:15- 1.1, 2.2, 2.7, 2.8, 2.10, 2.13, 3, 4.5, 6.1, 6.2, 6.4, 7.3, 7.4, 7.5, 7.6, 8.1, 8.2 , and 12
(238 kb)

Taxation November 30, 2012
October 1, 2012

Common Stocks and Issues Convertible into Common Stocks (Trust Funds) Permissible Investments

N.J.A.C. 17:16-42.2 (80 kb)

State Investment Council November 30, 2012
October 1, 2012

Common Pension Fund

N.J.A.C. 17:16-69.9 (80 kb)

State Investment Council November 30, 2012
October 1, 2012

Mortgage Backed Senior Debt Securities: Mortgage Backed Passthrough Securities Permissible

N.J.A.C. 17:16-58.2 (93 kb)

State Investment Council November 30, 2012
October 1, 2012

Common and Preferred Stocks and Debt Issues Convertible into Common Stock of International Corporations and International Exchange-Traded Funds

N.J.A.C. 17:16—44.2 and 44.4 (94 kb)

State Investment Council November 30, 2012
October 1, 2012

Non-Convertible Preferred Stocks of U.S. Corporations Permissible Investments

N.J.A.C. 17:16-40.2 (93 kb)

State Investment Council November 30, 2012
October 1, 2012

Bank Loans Definitions; Permissible Investments; Eligible Funds; Limitations

N.J.A.C. 17:16-23.1 through 23.4 (107 kb)

State Investment Council November 30, 2012
October 1, 2012

International government and Agency Obligations Definitions; Permissible Investments; Eligible Funds; Limitations

N.J.A.C. 17:16-20.1 through 20.4 (95 kb)

State Investment Council November 30, 2012
October 1, 2012

Corporate Obligations Permissible Investments: Limitations

N.J.A.C. 17:16-12.2 and 12.4 (108 kb)

State Investment Council November 30, 2012
October 1, 2012

Collateralized Notes and Mortgages Permissible Investments

N.J.A.C. 17:16-19.2 (94 kb)

State Investment Council November 30, 2012
October 1, 2012

International Corporate Obligations Permissible Investments; Limitations

N.J.A.C. 17:16-16.2 and 16.4 (94 kb)

State Investment Council November 30, 2012
August 20, 2012

Gross Income Tax Exclusions and Deductions

N.J.A.C. 18:35-2.8 (193 kb)

Taxation October 19, 2012
May 7, 2012

Deferred Compensation Plan
General Provisions; Permissible Investments; Units of Participation, Valuation of Investments and Net Assets, Valuation of Units, Admission and Withdrawal, Limitations; Liquidation

Proposed  Amendments: N.J.A.C. 17:16-65.1 through 65.6 and 65.9

Proposed Repeal:  N.J.A.C. 17:16-65.10 (110 kb)

Investments September 14, 2012
May 7, 2012
Domestic Relations Orders
N.J.A.C. 17:1-1.12 (103 kb) Pensions and Benefits July 6, 2012
May 7, 2012
Peacetime Military Service;Service Credit
N.J.A.C. 17:1-3.10 (98 kb) Pensions and Bnefits July 6, 2012
April 16, 2012
Gross Income Tax   Gambling winnings Subject to Withholdings
N.J.A.C.18:35-7.6 (88 kb) Taxation June 15, 2012
March 5, 2012
Defined Contribution Retirement Program
N.J.A.C.  17:6-2.1 and 5.8 (98 kb) Division of Pension and Benefits May 4, 2012
February 6, 2012
Permissible Investments
N.J.A.C.  17:16-71.1 and 71.2 (98 kb) State Investment Council April 6, 2012
January 17, 2012
Corporation business Tax, Research and Development Credit, Minimum tax, Business Allocation Factor; Computation     

N.J.A.C.  18:7-3.4, 3.23, and 8.1 (130 kb)

Taxation March 17, 2012
December 19, 2011
Purchase Bureau and Contract Compliance and Administration Unit; Surplus Unit, Computer Distribution Program

N.J.A.C. 17:12-1A.4as 2.3 (371 kb)

Division of Purchase and Property February 17, 2012
December 19, 2011
Use of New Jersey World War II Memorial

N.J.A.C. 17:15B (43 kb)

Division of Property Management and Construction February 17, 2012
December 19, 2011
The Division of Purchase and Property (Division) proposes the readoption with amendment of its rules at N.J.A.C. 17:12 to clarify the processes related to the award and administration of State contracts as the centralized procurement agency for State government, as well as the process of donating surplus computers to local governmental entities, boards of education, nonpublic schools and nonprofit charitable corporations.

Proposed Readoption with Amendments: N.J.A.C. 17:12
(298 kb)

Division of Purchase and Property February 18, 2012
September 9, 2011
Common Pension Fund E Units of Participation; Valuation of Investments and Net Assets Valuations of Units; Admission and Withdrawal; Distribution of Realized Appreciation; Liquidation

N.J.A.C. 17:16-69.3, 69.4, 69.6, 69.8, 69.9 and 69.10
N.J.A.C. 17:16-69.5
(113 kb)

Investments November 05, 2011
September 9, 2011
Common Pension Fund D Units of Participation; Valuation of Investments and Net Assets Valuations of Units; Admission and Withdrawal; Distribution of Realized Appreciation; Liquidation

N.J.A.C. 17:16-67.3, 67.4, 67.6, 67.8 and 67.10
N.J.A.C. 17:16-67.5
(112 kb)

Investments November 05, 2011
September 9, 2011
Common Pension Fund B Units of Participation; Valuation of Investments and Net Assets Valuations of Units; Admission and Withdrawl; Distribution of Realized Appreciation; Liquidation
N.J.A.C. 17:16-63.3, 63.4, 63.6, 63.8 and 63.10
N.J.A.C. 17:16-63.5
(113 kb)
Investments November 05, 2011
September 9, 2011
Common Pension Fund A Units of Participation; Valuation of Investments and Net Assets Valuations of Units; Admission and Withdrawal; Distribution of Realized Appreciation; Liquidation
N.J.A.C. 17:16-62.2, 62.3, 62.4, 62.6, 62.8 and 62.10 N.J.A.C. 17:16-62.5 ( 110 kb)
Investments November 05, 2011
June 8, 2011
Authority Assistance Programs Economic Redevelopment and Growth Program Special Adopted and Concurrent Proposed New Rules

N.J.A.C.19:31-4 (121 kb)

New Jersey Economic Development Authority Treasury General May 03, 2011
May 16, 2011

Definitions; Permissible Transactions; Eligible Funds; Limitations

N.J.A.C.  17:16-45.1, 45.2 and 45.3 
(121 kb)
Investments July 15, 2011
May 16, 2011
Fixed Income Exchange-Traded Funds
N.J.A.C. 17:16-22.1 and 22.2 (104 kb)
Investments July 15, 2011
April 18, 2011
Teachers’ Pension and Annuity Fund
N.J.A.C.17:3-2.7 (117 kb)
Pensions and Benefits June 17, 2011
March 07, 2011
Refund Claim Procedures

N.J.A.C.18:2-5.8 (137 kb)

Investments May 6, 2011
February 22, 2011
Corporation Business Tax,Electronic Filing, Gross Income Tax, Electronic Filing Methods

N.J.A.C. 18:7-17.10 and 18:35-6.4 (109 kb)

Taxation April 23, 2011
February 7, 2011
Spill Compensation and Control Tax
N.J.A.C. 18:37 (82 kb) Taxtion April 8, 2011
February 7, 2011
Luxury Tax
N.J.A.C. 18:25 (109 kb) Taxtion April 8, 2011
February 7, 2011
Corporation Business Tax
Foreign Corporations Subject to Tax
N.J.A.C.18:7-1.8 (110 kb) Taxtion April 8, 2011
February 7, 2011
Organization of the Division of Taxation - Relaxation of Rules
N.J.A.C.18:1-2.6 (109 kb) Taxtion April 8, 2011
February 7, 2011
Election Of Member -Trustee
N.J.A.C.17:3-1.4 (111 kb) Pensions and Benefits April 8, 2011
December 6,2010

Private Equity - Limitations

N.J.A.C. 17:16-90.4 (94 kb) Investments February 4, 2011
December 6,2010

Absolute Return Strategy Investments - Definitions; Limitations

N.J.A.C. 17:16-100.1 (96 kb) Investments February 4, 2011
December 6,2010

Common Pension Fund E Limitation

N.J.A.C. 17:16-69.9 (98 kb) Investments February 4, 2011
December 6,2010

Real Assets - Definitions; Limitations

N.J.A.C. 17:16-71.1 and 71.4 (95 kb) Investments February 4, 2011
November 15, 2010
Local Property Tax
N.J.A.C. 18:12 (107 kb) Taxation January 14, 2011
August 2, 2010

Expedited Services;  Preclearance of Documents;  Trade/Service Marks; Facsimile Filling Service

N.J.A.C. 15:35-1, 2.4, 4.6, 5.1, 5.2,5.3, and 5.4
(353 kb)
Division of Revenue October 1, 2010
May 30, 2009
Centralized Non-Tax Debt Collection
17:48
N.J.A.C.17:48 (91 kb) Division of Revenue
July 3, 2009
November 3, 2008
Office of State Lottery Prizes to Satisfy Defaulted Federal & State Loans Proposed Readoption: N.J.A.C.
17:43
N.J.A.C.17:43 (35 kb) New Jersey State Lottery
January 2, 2008
November 3, 2008
Lottery Commission Rules Proposed Readoption with Amendments: N.J.A.C. 12:20 12A:9 as 17:45
N.J.A.C.17:20 (287 kb) New Jersey Lottery
January 2, 2009
October 3, 2008
Administrative Code – Readoption and Recodification
Proposed Recodification with Amendments: N.J.A.C.
12A:9 as 17:45
N.J.A.C.12A:9 as 17:45 (151 kb) Division of Minority and Women Business Development
December 20, 2008
October 3, 2008
Administrative Code – Readoption and Recodification
Proposed Readoption with Recodification with
Amendments: N.J.A.C. 12A:11 as 17:46
N.J.A.C. 12A:11 as 17:46 (165 kb) Division of Minority and Women Business Development
December 20, 2008
October 3, 2008
Administrative Code – Readoption and Recodification Proposed Readoption with Amendments: N.J.A.C. 17:14
N.J.A.C. 17:14 (181 kb) Division of Minority and Women Business Development
December 20, 2008
October 3, 2008
Administrative Code – Readoption and Recodification
Proposed Readoption with Amendments: N.J.A.C. 17:13
N.J.A.C. 17:13 (218 kb) Division of Minority and Women Business Development
December 20, 2008
July 16, 2008
Property Management and Construction
Classification and Prequalification of Firms
Proposed Readoption with Amendments: N.J.A.C. 17:19
Proposed New Rule: N.J.A.C. 17:19-3.5
Proposed Repeals: N.J.A.C. 17:19-5.3 and 5.6
Proposed Recodifications with Amendments: N.J.A.C. 17:19-5 as 17:19-3

N.J.A.C. 17:19 (58 kb)

Division of Property Management and Construction
September 5, 2008
July 7, 2008
Commercial Recording: N.J.A.C. 17:35

N.J.A.C. 17:35 (58 kb)

Division of Revenue
September 5, 2008
July 7, 2008
Business Support Services Bureau/Commercial Recording Bureau Publication of Bulk Access Fee Schedules: N.J.A.C. 17:34
N.J.A.C. 17:34 (49 kb) Division of Revenue
September 5, 2008
January 10, 2008
Administrative Code Proposed Re-adoption with Amendments: N.J.A.C. 17:11-1.1 et seq. State Leasing and Space Utilization

N.J.A.C. 17:11-1.1 (105 kb)

Division of Property Management and Construction
March 22, 2008
July 16, 2007
Pursuant to Executive Order No, 66(1978),
and N.J.S.A. 52:14B-5.1c, N.J.A.C. 17:33
will expire on Februray 18, 2007

N.J.A.C. 17:33 (235 kb)

Division of Revenue
Sept 15, 2007
March 5, 2007
Public Employee Charitable Fund-Raising Campaign
Organization Eligibility; Appeal Procedure; Application Procedure

N.J.A.C. 17:28-2.5, 2.7, 2.8, 3.1, 3.2 and 3.3 (86 kb)

Office of the State Treasurer
May 4, 2007
March 5, 2007
Charitable Fund-Raising Among Employees of Local Units of Government Organizational Eligibility; Application Procedure

N.J.A.C. 17:29-2.4, 2.7, 3.1 and 3.4 (34 kb)

Office of the State Treasurer
May 4, 2007
February 5, 2007
Division of Pensions and Benefits. Police and Firemen's Retirement System. Proposed Amendment N.J.A.C. 17:4-4.1 Creitable Compensation.
Proposed amendments N.J.A.C. 17:4-4.1 (30 kb) Division of Pensions and Benefits
April 6, 2007
January 16, 2007
The Office of the State Treasurer is proposing for readoption with amendments rules (Proposed Rule No. PRN 2007-13) regarding the Lottery Prize Offset for Child Support and Public Assistance Payments in N.J.A.C. 17:42
Proposed Readoption with amendments rules N.J.A.C. 17:42
(Proposed Rule No. PRN 2007-13):
(38 kb)
New Jersey Lottery
March 17, 2007
April 3, 2006
Rules for Implementation of the Higher Education Funding Act

Proposed Amendment: N.J.A.C. 17:26 (49 kb)

Division of Administration
June 3, 2006
March 7, 2005
Debts Owed to the HESAA by Public and Private Sector Employees
Proposed Readoption: N.J.A.C. 17:25
Treasury / Higher Education Student Assistance Authority
May 7, 2005
December 6, 2004
The Division of Purchase and Property (Division) proposes the readoption with amendment of its rules at N.J.A.C. 17:12 to clarify the processes related to the award and administration of State contracts as the centralized procurement agency for State government as well as the process of donating surplus computers to local governmental entities, boards of education, nonpublic schools and nonprofit charitable corporations.

Proposed Amendments: N.J.A.C. 17:12 (137 kb)

Division of
Purchase & Property
February 5, 2005
June 7, 2004
The department proposes to amend the rules in order to clarify and define standards that are necessary to implement the law. Of particular note are amendments that will enable the ½ of one percent training funds that are allocated from the total cost of a construction project for the training of minorities and women in construction trades to be used to train minorities and women to work on any public construction project in the state of New Jersey

Proposed Amendments: N.J.A.C. 17:27 (47 kb)

Division of Contract Compliance and Equal Opportunity in Public Contracts
August 7, 2004
May 17, 2004
Rules for Implementation of the Higher Education Funding Act Definitions; Ineligibility; Application Process; Payments from the Fund

Proposed Amendments: N.J.A.C. 17:26-1.3, 2.3, 3.1 and 4.1 (92 kb)

Division of Administration
July 16, 2004
December 2, 2003
Charitable Fund-Raising Among Employees of
Local Units of Government
Proposed Amendment: N.J.A.C. 17:29-1.1 (53 kb) Office of the State Treasurer
February 4, 2004
December 2, 2003
Charitable Fund-Raising Among Employees of Local Units of Government
Proposed Adoption: N.J.A.C. 17:29-1.1 (11 kb) Office of the State Treasurer
February 4, 2004
June 2, 2003
Offset of State Lottery Prizes to Satisfy Defaulted Federal and State Student Loans Proposed Readoption with Amendments: N.J.A.C. 17:43

Proposed Readoption with Amendments: N.J.A.C. 17:43
(24 kb)

Notice of Proposed Readoption (7 kb)

Office of the State Treasurer

September 29, 2003
June 6, 2003
Proposed Amendments to the New Jersey Administrative Code: Consolidated Police and Firemen's Pension Fund and PERS Disability retirements
P.L. 2001, c. 5 (N.J.S.A. 52:14B-4) (7 kb)

Division of Pensions and Benefits

August 6, 2003
June 2, 2003
Proposed Rule Readoption/Recodification for Commercial Recording Services
N.J.A.C. 15:2 as 17:35 (55 kb)

Division of Revenue

August 2, 2003
May 8, 2003
Proposing the readoption, with amendments, of the administrative rules titled at N.J.A.C. 17:14 (N.J.A.C. 12A:10A), "Minority and Female Contractor and Subcontractor Participation in State Construction Contracts".
N.J.A.C. 17:14 (N.J.A.C. 12A:10A) (4 kb)

Division of Property Management and
Construction

July 5, 2003
May 7, 2003
Proposing the readoption, with amendments, of the administrative rules titled at N.J.A.C. 17:13
(N.J.A.C. 12A:10)
N.J.A.C. 17:13 (N.J.A.C. 12A:10) (10 kb) Division of Purchase and Property
July 5, 2003
May 2, 2003
Proposed New Rules Governing the Classification and Qualification of Bidders
N.J.A.C. 17:19-1.1 (10 kb) Division of Property Management and Construction
May 22, 2003
April 7, 2003
Commercial Recording Publication of Bulk Access Fee Schedules
N.J.A.C. 17:34 (24 kb) Division of Revenue
June 6 , 2003
October 31, 2002
Proposed Regulations
for State Uniform
Commercial Code
N.J.A.C. 17:33 (61 kb) Division of Revenue
January 17, 2003
October 18, 2002
Public Employee Charitable Fund-Raising Campaign
N.J.A.C. 17:28 (46 kb) Office of the State Treasurer
December 20, 2002
October 7, 2002
State Leasing and Space Utilization
N.J.A.C. 17:11-1.1 (352 kb) Division of Property Management and Construction
December 6, 2002
July 1, 2002
Government Records

N.J.A.C. 17:44 (56 kb)

Administration
September 11, 2002



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