The text of the Division 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 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).

In the June 7, 2010 New Jersey Register, (vol. 42, no.11, 42 N.J.R 1003) the Division of Taxation published a proposal for a County Tax Assessor Pilot Program, N.J.A.C. 18:17A.

In the May 17, 2010 New Jersey Register, (vol. 42, no.10, 42 N.J.R 903) the Division of Taxation published a proposal to readopt the rules for Motor Fuels-Retail Sales, N.J.A.C. 18:19.

In the May 17, 2010 New Jersey Register, (vol. 42, no.10, 42 N.J.R 901) the Division of Taxation published a proposed new rule on Recordkeeping and Retention Requirements,  N.J.A.C. 18:2-7.11.

In the January 4, 2010 New Jersey Register, (vol. 42, no.1, 42 N.J.R 56) the Division of Taxation published a 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 January 4, 2010 New Jersey Register, (vol. 42, no.1, 42 N.J.R 58) the Division of Taxation published a proposal to amend N.J.A.C. 18:13-3.2, Unclaimed Property, Dormancy Fees. The amendment was proposed to conform the rule to P.L. 2007, c. 326, which permits money order issuers to charge a dormancy fee against a money order of not more than $2.00 per month.

In the January 4, 2010 New Jersey Register, (vol. 42, no.1, 42 N.J.R 59) the Division of Taxation published a new rule at N.J.A.C. 18:29 proposing a definition  for the term “unit of residence” for purposes of the Homestead Rebate allowed under the NJ Saver and Homestead Property Rebate Act, N.J.S.A. 54:4-8.57 through 8.66.

Adoptions:

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.

In the September 20, 2010 New Jersey Register, (vol. 42, no.18, 42 N.J.R 2273(a)) the Division of Taxation published the adoption notice for a new rule on Recordkeeping and Retention Requirements,  N.J.A.C. 18:2-7.11.

In the June 21, 2010 New Jersey Register, (vol. 42, no.12, 42 N.J.R 1247), the Division of Taxation published the adoption notice for a proposal amending N.J.A.C. 18:13-3.2, Unclaimed Property, Dormancy Fees on Money Orders, The amendment was proposed to conform the rule to P.L. 2007, c. 326, which permits money order issuers to charge a dormancy fee against a money order of not more than $2.00 per month.

In the June 21, 2010 New Jersey Register, (vol. 42, no.12, 42 N.J.R 124), the Division of Taxation published the adoption notice for new rule N.J.A.C. 18:29 proposing a definition  for the term “unit of residence” for purposes of the Homestead Rebate allowed under the NJ Saver and Homestead Property Rebate Act, N.J.S.A. 54:4-8.57 through 8.66.

In the March 1, 2010 New Jersey Register, (vol. 42, no.5, 42 N.J.R 638), the Division of Taxation published the adoption notice for the readoption of rules for the Motor Fuel Tax, N.J.A.C. 18:18.

In the January 4, 2010 New Jersey Register, (vol. 42, no.1, 42 N.J.R 84), the Division of Taxation published the adoption notice for a proposal amending N.J.A.C. 18:16A, Controlling Interest Transfer Tax, amending the definition of “beneficial interest” for purposes of the tax. The proposal specifically amended examples provided in the rule pertaining to transfers between second tier entities.

Notices:

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).

In the January 4, 2010 New Jersey Register, (vol. 42, no.1, 42 N.J.R 92), the Division published a “Notice of Receipt of and Action on Petition for Rulemaking” related to Sales and Use Tax rule N.J.A.C. 18:24-3.2 denying a Petition for Rulemaking that requested the definition of “hotel” to be amended to include all types of real property made available to the public on a transient basis and requested new definitions for “transient room rentals” and “transient occupancy.”