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Proposed and Adopted Administrative Rules


The text of the Division of Taxation proposals and adoptions may be found at the public access internet portal. The preceding hyperlink is posted with the permission of LexisNexis.

Proposals:

In the September 15, 2014 New Jersey Register, (vol. 46, no. 18), the Division of Taxation published a proposal dealing with the Uniform Transitional Utility Assessment; Proposed New Rules: N.J.A.C. 18:9; (46 N.J.R. 1963(a)), a proposal dealing with Sales and Use Tax, Urban Enterprise Zone Act; Proposed Amendments: N.J.A.C. 18:24-31; Proposed New Rule: N.J.A.C. 18:24-31.3A; Proposed New Rule and Repeal: N.J.A.C. 18:24-31.5 (46 N.J.R. 1964 (a)), and a proposal dealing with Sales and Use Tax: Medical; Proposed New Rules: N.J.A.C. 18:24-37 (46 N.J.R. 1968(a)).

In the August 4, 2014 New Jersey Register, (vol. 46, no. 15), the Division of Taxation published a proposal dealing with the $250 Property Tax Deduction For Veterans, Surviving Spouses Of Veterans, Surviving Spouses Of Servicepersons, Surviving Registered Domestic Partners Of Veterans And Surviving Registered Domestic Partners Of Servicepersons; Proposed Readoption: N.J.A.C. 18:27; Proposed Repeal: N.J.A.C. 18:27-3.6 (46 N.J.R. 1737(a)).

In the July 7, 2014 New Jersey Register, (vol. 46, no. 13), the Division of Taxation published a proposal dealing with Corporation Business Tax, Returns, Electronic Filing and Payment; Proposed New Rule: N.J.A.C. 18:7-11.19 (46 N.J.R. 1591(a)).

In the April 21, 2014 New Jersey Register, (vol. 46, no. 8), the Division of Taxation published a proposal dealing with Motor Fuels Retail Sales: Violations and Penalties; Proposed Amendment: N.J.A.C. 18:19-3.1 (46 N.J.R. 689(a)); and a proposal dealing with 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; and Proposed New Rules: N.J.A.C. 18:24-25.1 and 25.7(46 N.J.R. 690(a)).

In the April 7, 2014 New Jersey Register, (vol. 46, no. 7), the Division of Taxation published a proposal dealing with General Policies and Procedures: Civil Fraud; Proposed New Rule: N.J.A.C. 18:2-2.9 (46 N.J.R. 595(a)).

In the January 6, 2014 New Jersey Register, (vol. 46, no.1), the Division of Taxation published a proposal dealing with Closing Agreements and Compromises, Proposed Readoption with Amendments: N.J.A.C.18:33, Proposed Repeal and New Rule: N.J.A.C. 18:33-1.5, Proposed Repeals: N.J.A.C. 18:33-1.6 and 2.11; and a proposal dealing with the Organization of the Division of Taxation, Proposed Readoption with Amendments: N.J.A.C.18:1.

In the November 4, 2013 New Jersey Register, (vol. 45, no. 21), the Division of Taxation published a proposal dealing with Office of Criminal Investigation; Proposed Readoption with Amendments: N.J.A.C. 18:31 (45 N.J.R. 2381(a)).

In the October 7, 2013 New Jersey Register, (vol. 45, no. 19), the Division of Taxation published a proposal dealing with Conferences and Appeals; Proposed Readoption with Amendments: N.J.A.C. 18:32 (45 N.J.R. 2198(a)).

In the May 6, 2013 New Jersey Register, (vol. 45, no.9), the Division of Taxation published a proposal dealing with Sales and Use Tax; Streamlined Sales and Use Tax Rules and Procedures; Proposed Amendments: N.J.A.C. 18:24-5.6,7.17,10.2,10.3,10.4,10.6,11.2 and 19.7; and 18:24B-1.1,1.5,1.6,1.7 and 1.9; Proposed Repeals: N.J.A.C. 18:24-10.5 and 18:24B-1.2 (45 N.J.R. 1092(a)).

In the April 15, 2013 New Jersey Register, (vol. 45, no.8), the Division of Taxation published a proposal dealing with Corporation Business Tax; Receipts from Services Performed in the State; Allocation for Certain Special Industries; Proposed Amendments: N.J.A.C. 18:7-1.6 and 8.10; Proposed New Rule: N.J.A.C. 18:7-8.10A (45 N.J.R. 886(a)).

In the November 5, 2012 New Jersey Register, (vol. 44, no.21), the Division of Taxation published a proposal dealing with Assessor Qualifications, N.J.A.C. 18:17-2.2 (44 N.J.R. 2553(a)).

In the October 1, 2012 New Jersey Register, (vol. 44, no.19), the Division of Taxation published a proposal dealing with Farmland Assessment, N.J.A.C. 18:15-1.1 et seq.(44 N.J.R. 2289(b)).

In the August 20, 2012 New Jersey Register, (vol. 44, no.16), the Division of Taxation published a proposal for a rule dealing with Gross Income Tax, Exclusions and Deductions, N.J.A.C. 18:35-2.8(44 N.J.R. 2106(a)).

In the July 2, 2012 New Jersey Register, (vol. 44, no.13), the Division of Taxation published a proposal for a rule dealing with Corporation Business Tax and Gross Income Tax, Electronic Filing of Partnership Returns, N.J.A.C. 18:7-17.10 and N.J.A.C. 18:35-1.3(44 N.J.R. 1875(a)).

In the April 16, 2012 New Jersey Register, (vol. 44, no.8), the Division of Taxation published a proposal for a rule dealing with Gross Income Tax, Gambling Winnings Subject to Withholding, N.J.A.C. 18:35-7.6(44 N.J.R. 1193).

In the January 17, 2012 New Jersey Register, (vol. 44, no.2, 44 N.J.R 142(a)), the Division of Taxation published a proposal on the Corporation Business Tax research and development credit, minimum tax, and business allocation factor, amending N.J.A.C. 18:7-3.4, 3.23, and 8.1. The proposal addressed P.L. 2011, c. 59, which replaced the three-factor allocation formula with a single sales factor formula.

In the July 18, 2011 New Jersey Register, (vol. 43, no.14, 43 N.J.R 1587(a)), the Division of Taxation published a proposal on Hotel Room Occupancy Subject to Sales Tax, amending N.J.A.C. 18:24-3.2, recodifying N.J.A.C. 18:24-3.1 as N.J.A.C. 18:24-3.3, and proposing new rules N.J.A.C. 18:24-3.1, 3.4, 3.5 and 3.6.

In the July 5, 2011 New Jersey Register, (vol. 43, no.13, 43 N.J.R 1511(a)), the Division of Taxation published a proposal for the repeal of certain Corporation Business Tax rules and an amendment to the Conferences and Appeals Branch Rules.

In the March 7, 2011 New Jersey Register, (vol. 43, no.5, 43 N.J.R 609) the Division of Taxation published a re-proposal to amend N.J.A.C. 18:2-5.8, General Policies and Procedures, Refund Claim Procedures. The proposal addresses the need for sufficient documentation to allow the Division to determine the rationale for a refund claim and to verify the amount of the claimed refund.

In the February 22, 2011 New Jersey Register, (vol. 43, no.4) the Division of Taxation published a proposal for a rule dealing with Electronic Filing Methods, N.J.A.C. 18:7-17.10 and 18:35-6.4(43 N.J.R. 385).

In the February 7, 2011 New Jersey Register, (vol. 43, no.3) the Division of Taxation published a proposal for a rule dealing with Relaxation of Rules, N.J.A.C. 18:1-2.6(43 N.J.R. 276), and an amendment to N.J.A.C.18:7-1.8, Foreign Corporations Subject to Tax (43 N.J.R. 277). The Division also published proposals for the readoption of rules for the Spill Compensation and Control Tax, N.J.A.C. 18:37 (43 N.J.R. 280), and the Luxury Tax, N.J.A.C. 18: 25 (43 N.J.R. 278).

Adoptions:

In the October 6, 2014 New Jersey Register, (vol. 46, no.19), the Division of Taxation published the adoption notice for rules dealing Motor Fuels Retail Sales: Violations and Penalties; Proposed Amendment: N.J.A.C. 18:19-3.1
(46 N.J.R. 2045(a)).

In the September 15, 2014 New Jersey Register, (vol. 46, no.18), the Division of Taxation published the adoption notice for rules dealing with General Policies and Procedures: Civil Fraud; N.J.A.C. 18:2-2.9 (46 N.J.R. 1974(c)).

In the June 2, 2014 New Jersey Register, (vol. 46, no.11), the Division of Taxation published the adoption notice for rules dealing with Organization of the Division of Taxation, N.J.A.C. 18:1(46 N.J.R. 1364(b)); the adoption notice for the readoption with amendments of rules dealing with Closing Agreements and Compromises, N.J.A.C. 18:33 (46 N.J.R. 1365(a)); and a Notice of Readoption for a rule dealing with Tax Maps, N.J.A.C. 18:23A  (46 N.J.R. 1366(a)).

In the March 17, 2014 New Jersey Register, (vol. 46, no.6), the Division of Taxation published the adoption notice for amendments of rules dealing with Streamlined Sales and Use Tax Rules and Procedures (46 N.J.R. 552(a)), and  the adoption notice for the readoption with amendment of rules dealing with the Office of Criminal Investigation (46 N.J.R. 555(a)).

In the February 17, 2014 New Jersey Register, (vol. 46, no.4), the Division of Taxation published the adoption notice for the readoption with amendments of rules dealing with Conferences and Appeals, N.J.A.C. 18:32 (46 N.J.R. 398(b)).

In the February 19, 2013 New Jersey Register, (vol. 45, no.4), the Division of Taxation published the adoption notice for rule amendments dealing with Assessor Qualifications, N.J.A.C. 18:17-2.2 (45 N.J.R. 359(a)).

In the February 19, 2013 New Jersey Register, (vol. 45, no.4), the Division of Taxation published the adoption notice for rule amendments dealing with Farmland Assessment, N.J.A.C. 18:15-1.1 et seq.(45 N.J.R. 359(a)).

In the December 3, 2012 New Jersey Register, (vol. 44, no.23), the Division of Taxation published the adoption notice for a rule dealing with Gross Income Tax, Exclusions and Deductions, N.J.A.C. 18:35-2.8(44 N.J.R. 3000(a)).

In the October 15, 2012 New Jersey Register, (vol. 44, no.20), the Division of Taxation published the adoption notice for a rule dealing with Corporation Business Tax and Gross Income Tax, Electronic Filing, Partners and Partnerships, N.J.A.C. 18:7-17.10 and N.J.A.C. 18:35-1.3(44 N.J.R. 2379(b)).

In the August 20, 2012 New Jersey Register, (vol. 44, no.16), the Division of Taxation published the adoption notice for a rule dealing with Gross Income Tax, Gambling Winnings Subject to Withholding, N.J.A.C. 18:35-7.6(44 N.J.R. 2131(c)).

In the June 4, 2012 New Jersey Register, (vol. 44, no.11, 44 N.J.R.1727(a)), the Division of Taxation published the adoption notice for a proposal on the Corporation Business Tax research and development credit, minimum tax, and business allocation factor, amending N.J.A.C. 18:7-3.4, 3.23, and 8.1. The proposal addressed P.L. 2011, c. 59, which replaced the three-factor allocation formula with a single sales factor formula.

In the March 19, 2012 New Jersey Register, (vol. 44, no.6, 44 N.J.R. 924(c)), the Division of Taxation published the adoption notice for a proposal on Hotel Room Occupancy Subject to Sales Tax, amending N.J.A.C. 18:24-3.2 , recodifying N.J.A.C. 18:24-3.1 as N.J.A.C. 18:24-3.3, and proposing new rules N.J.A.C. 18:24-3.1, 3.4, 3.5 and 3.6.

In the November 7, 2011 New Jersey Register, (vol. 43, no.21, 43 N.J.R 3038(a)), the Division of Taxation published the adoption notice for the repeal of certain Corporation Business Tax rules and an amendment to the Conferences and Appeals Branch rules.

In the August 15, 2011 New Jersey Register, (vol. 43, no.16, 43 N.J.R 2193(b)) the Division of Taxation published the adoption notice for an amendment to N.J.A.C. 18:7-1.8, Foreign Corporations Subject to Tax.

In the July 18, 2011 New Jersey Register, (vol. 43, no.14, 43 N.J.R 1602(a)) the Division of Taxation published the adoption notice for the re-proposal to amend N.J.A.C. 18:2-5.8, General Policies and Procedures, Refund Claim Procedures.

In the June 20, 2011 New Jersey Register, (vol. 43, no.12, 43 N.J.R 1431-1432)) the Division of Taxation published the adoption notices for a proposal for a rule dealing with Electronic Filing Methods, N.J.A.C. 18:7-17.10 and 18:35-6.4, and for the readoption of rules for the Spill Compensation and Control Tax, N.J.A.C. 18:37, and the Luxury Tax, N.J.A.C. 18: 25.

In the January 18, 2011 New Jersey Register, (vol. 43, no.2, 43 N.J.R 196(a)) the Division of Taxation published the adoption notice for the rules on the County Tax Assessor Pilot Program, N.JA.C.18:17A.

Notices:

In the March 17, 2014 New Jersey Register, (vol. 46, no.6) the Division of Taxation published a Notice of Administrative Changes to rules dealing with the Alcoholic Beverage Tax Act, N.J.A.C. 18:3-2.3, 7.1, 8.11, 9.7, 10.5, 11.6, 12.8, 13. 5, and 14.12, to update post office box numbers(46 N.J.R. 556(a)).

In the March 21, 2011 New Jersey Register, (vol. 43, no.6) the Division of Taxation published a Notice of Withdrawal of the proposal for a rule dealing with Relaxation of Rules, N.J.A.C. 18:1-2.6(43 N.J.R. 276).



To submit a comment
on Division of Taxation rule making, please send an email to: Tax.rulemakingcomments@treas.state.nj.us. You may also submit comments by writing to the New Jersey Division of Taxation, Regulatory Services Branch, P.O. Box 269, Trenton, NJ 08695-0269.

 


Last Updated: Thursday, 10/30/14



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