Various Division policies, procedures, and provisions were temporarily revised or relaxed due to the pandemic, such as the extension of various statutory time frames authorized by either P.L. 2020, c.19, or by Executive Order No. 170.
Effective December 22, 2022, P.L. 2022, c.133 was signed into law, ending the extensions provided by the COVID-19 Fiscal Mitigation Act (P.L. 2020, c.19). Therefore, on and after December 22, 2022, the Division will resume paying interest on refunds and making assessments on tax returns according to the pre-pandemic statutory guidelines .