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Governor Phil Murphy • Lt. Governor Tahesha Way

Department of the Treasury

Treasury Division/Agency Statutes & Rules

The table below lists the enabling statutes and administrative rules that form the basis for the operations of each division of the Department of the Treasury. To access the full text of the statutes, go to the New Jersey Legislature's web site, browse through the index labeled “Statutes” to find the Title you wish to research, and then follow the links to the specific topic of interest. You may access full text of the administrative rules at New Jersey Register. To find a specific topic, access the index of chapters and subchapters and follow the links to the content you wish to research.

Please visit our Notifications page If you would like to be notified via email of proposed new administrative rules and readoptions of existing rules.

Program/Function Enabling Statutes Rules Processing Services and Fees/Charges
52:18A-78.1 ET Seq.
Program/Function Enabling Statutes Rules Processing Services and Fees/Charges
52:27C-84 ET Seq.
Program/Function Enabling Statutes Rules Processing Services and Fees/Charges
Investment N.J.S.A. 52:18A-79 et seq. N.J.A.C. 17:16-1.1 et seq.
Program/Function Enabling Statutes Rules Processing Services and Fees/Charges
Business Entity Filing and Records NJSA Titles 14A, 15A, 42, 42:2A, 42:2C and 56:18A NJAC Title 17 Service Levels (Various Programs)
Fees/Charges (Various Programs)
Collection Agency Bonds NJSA Title 45:18-1 ET seq.
Non-tax Debt Collection NJSA Title 52:14B-4 ET seq. NJAC Title 17
Notaries Public NJSA Title 52:7-11 ET seq.
Records Management NJSA Title 47:3 ET seq. NJAC Title 15
Trade Names NJSA Title 56:1 ET seq.
Trade/Service Marks NJSA Title 56:3 ET seq. NJAC Title 17
Uniform Commercial Code NJSA Title 12:A-501 ET seq. NJAC Title 17
Program/Function Enabling Statutes Rules Processing Services and Fees/Charges
Program/Function Enabling Statutes Rules Processing Services
and Fees/Charges
Alcoholic Beverage Tax 54:41-1 et seq NJAC Title 18
Atlantic City Casino Taxes & Fees 5:12-148.1 to 5:12-148.3
5:12-148.8
5:12-173.2		 NJAC Title 18  
Atlantic City Luxury Tax 40:48-8-15 et seq.
54:32B-24.1 et seq.		 NJAC Title 18  
Atlantic City Tourism Promotion Fee 40:48-8.45 et seq. NJAC Title 18  
Cape May County Tourism Sales Tax 40:54D-1 to 10 NJAC Title 18  
Cigarette Tax 54:40A-1 et seq.
56:7-18 et seq.		 NJAC Title 18  
Corporation Business Tax 54:10A-1 et seq. NJAC Title 18  
Cosmetic Medical Procedures Gross Receipts Tax 54:32E-1 et seq. NJAC Title 18  
Domestic Security Fee App.A:9-78 NJAC Title 18  
Estate and Inheritance Taxes:   NJAC Title 18  
Estate 54:38-1 et seq. NJAC Title 18  
Transfer Inheritance 54:33-1 et seq. NJAC Title 18  
Fur Clothing Retail Gross Receipts Tax and Fur Clothing Use Tax 54:32G-1 et seq. NJAC Title 18  
Gross Income Tax 54A:1-1 et seq. NJAC Title 18  
Hotel/Motel Occupancy Fee/Municipal Occupancy Tax 54:32D-1 et seq. NJAC Title 18  
Inheritance and Estate Taxes:   NJAC Title 18  
Transfer Inheritance 54:33-1 et seq. NJAC Title 18  
Estate 54:38-1 et seq. NJAC Title 18  
Insurance Premiums Tax 54:16-1 et seq.
54:16A-1 et seq.
54:17-4 et seq.
54:18A-1 et seq.		 NJAC Title 18
NJAC Title 18
NJAC Title 18
NJAC Title 18
 
Landfill Closure and Contingency Tax 13:1E-100 et seq. NJAC Title 18  
Litter Control Fee 13:1E-213 et seq. NJAC Title 18  
Local Property Tax 54:4-1 et seq. NJAC Title 18  
Luxury and Fuel-Inefficient Vehicle Surcharge      
Motor Fuels Tax 54:39-1 et seq. NJAC Title 18  
Motor Vehicle Tire Fee 54:32F-1 et seq NJAC Title 18  
9-1-1 System and Emergency Response Assessment 52:17C-17 et seq. NJAC Title 18  
Nursing Home Assessment 26:2H-92 et seq. NJAC Title 18  
Petroleum Products Gross Receipts Tax 54:15B-1 et seq. NJAC Title 18  
Public Community Water System Tax 58:12A-1 et seq. NJAC Title 18  
Public Utility Taxes      

Railroad Franchise Tax and Railroad Property Tax

54:30A-49 et seq. NJAC Title 18  

Railroad Franchise Tax

54:29A-1 et seq. NJAC Title 18  

Railroad Property Tax

54:29A-1 et seq. NJAC Title 18  
Realty Transfer Fee 46:15-5 et seq. NJAC Title 18  
Recycling Tax 13:1E-96.2 et seq. NJAC Title 18  
Sales and Use Tax 54:32B-1 et seq. NJAC Title 18  
Sanitary Landfill Tax. 13:1E-100 et seq. NJAC Title 18  
Spill Compensation and Control Tax 58:10-23.11 et seq. NJAC Title 18  
Sports and Entertainment Facility Tax 34:1B-190 NJAC Title 18  
Tobacco and Nicotine Products Wholesale Sales and Use Tax 54:40B-1 to 14 NJAC Title 18  
Transitional Energy Facility Assessment 54:30A-100 et seq. NJAC Title 18  
Uniform Transitional Utility Assessment 54:30A-114 et seq. NJAC Title 18  

Last Updated: Monday, 02/12/24