Proposed: November 6, 2000 at 32 N.J.R. 3971
Adopted: April 20, 2001 by Robert K. Thompson, Director, Division of Taxation
Filed: April 24, 2001 as R. 2001 d.160, without change.
Authority: N.J.S.A. 54:50-1. 54:30A-122
Effective Date: May 21, 2001
Expiration Date: May 21, 2006
Adoption Notice can be found in the May 21, 2001, New Jersey Register at 33 N.J.R. 1606(a)
SUMMARY OF PUBLIC COMMENT AND AGENCY RESPONSE:
No comments were received.
Federal Standards Statement
The proposed new rule does not contain any requirement that exceeds those imposed by federal law. The new rule represents a policy of the Division of Taxation that is not subject to any federal requirements or standards.