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Division of Taxation

COVID-19 RELATED Information

Extension of due dates for Individual Gross Income Tax and Corporation Business Tax – In order to maintain consistency with the federal income tax extension, the Governor, Senate President and Assembly Speaker announced they will work to extend the due date to file and make payments for these taxes until July 15th. Please continue to check back at this website for updates and specific information as it becomes available.

Beginning on March 18th and continuing at least through April 17th, all walk-in services at Division of Taxation regional and Trenton offices will be closed to the public as a precaution to safeguard public health. We anticipate reopening on April 20th.

Our call center and email service is operating with reduced staff on a limited schedule Monday through Thursday, 9:00 a.m. to 4:00 p.m., closed Fridays. As a result, you may experience significant wait times or delays in response to telephone inquiries, emails or general correspondence.

You can file for free through the New Jersey Online Income Tax Filing System, download Income Tax forms or make payments from this website.

We apologize for any inconvenience this may cause you. We remain committed to continuing to provide the best service we can and we thank you for your patience.

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:

Tax Amnesty: In the New Jersey Register dated December 17, 2018 (Vol 50, No. 24), the Division of Taxation published a proposal dealing with Tax Amnesty; Proposed Readoption of Specially Adopted New Rules: N.J.A.C. 18:39 (50 N.J.R. 2550 (a)).

Luxury Tax: In the New Jersey Register dated June 18, 2018 (Vol 50, No. 12), the Division of Taxation published a proposal dealing with the Luxury Tax; Proposed Readoption with Amendments: N.J.A.C. 18:25; Proposed Repeal N.J.A.C. 18:25-1.3 (50 N.J.R. 1426 (a)).

Spill Compensation and Control Tax: In the New Jersey Register dated June 18, 2018 (Vol 50, No. 12), the Division of Taxation published a proposal dealing with the Spill Compensation and Control Tax; Proposed Readoption with Amendments: N.J.A.C. 18:37 (50 N.J.R. 1428 (a)).

Motor Vehicles: In the New Jersey Register dated October 16, 2017 (Vol 49, No. 20), the Division of Taxation published a proposal dealing with Motor Vehicles; Proposed Amendments: N.J.A.C. 18:24-7.4, 7.5, 7.8, 7.13, 7.14, 7.19, and 7.21 (49 N.J.R. 3420 (a)).

Local Property TaxGeneral: In the New Jersey Register dated August 7, 2017  (Vol. 49, No. 15), the Division of Taxation published a proposal dealing with the Local Property Tax; Proposed Readoption with Amendments: N.J.A.C. 18:12; Proposed Repeal: N.J.A.C. 18:12-4.3 (49 N.J.R. 2498(a)).

Transfer Inheritance Tax and Estate Tax: In the New Jersey Register dated July 17, 2017  (Vol. 49, No. 14), the Division of Taxation published a proposal dealing with the Transfer Inheritance Tax and Estate Tax; Proposed New Rules: N.J.A.C. 18:26 (49 N.J.R. 2210(a)).

Motor Fuels – Retail Sales: In the New Jersey Register dated July 3, 2017 (Vol. 49, No. 13), the Division of Taxation published a proposal dealing with the Motor Fuels – Retails Sales Tax; Proposed Readoption with Amendments: N.J.A.C. 18:19 (49 N.J.R. 1838(a)).

Real Property Tax Exemption for Permanently and Totally Disabled War Veterans or Surviving Spouses, Surviving Civil Union Partners, or Surviving Domestic Partners of Disabled War Veterans, and Surviving Spouses, Surviving Civil Union Partners, or Surviving Domestic Partners of Servicepersons: In the New Jersey Register dated June 19, 2017 (Vol. 49, No. 12), the Division of Taxation published a proposal dealing with the Real Property Tax Exemption for Permanently and Totally Disabled War Veterans or Surviving Spouses, Surviving Civil Union Partners, or Surviving Domestic Partners of Disabled War Veterans, and Surviving Spouses, Surviving Civil Union Partners, or Surviving Domestic Partners of Servicepersons; Proposed New Rules: N.J.A.C. 18:28 (49 N.J.R. 1668(a)).

Motor Fuel Tax: In the New Jersey Register dated March 6, 2017 (Vol. 49, No. 5), the Division of Taxation published a proposal dealing with the Motor Fuel Tax; Proposed Readoption with Amendments: N.J.A.C. 18:18; Proposed Repeals: N.J.A.C. 18:18-3.20, 3.22, 3.23, 3.24, 4.1, 4.2, 4.4, 4.5, 4.7, 4.9, 4.10, 5, 7.2, 7.4, 7.5, 7.10, 9, 12.6, 12.8, 12.16 through 12.19, 14, 15.1, 15.2, and 15.10; Proposed Repeal and New Rule: N.J.A.C. 18:18-3.3 (49 N.J.R. 402(a)).

Cigarette Tax Act Rules: In the January 17, 2017 New Jersey Register, (Vol. 49, No. 2), the Division of Taxation published a proposal dealing with the Cigarette Tax Act; Proposed Readoption with Amendments: N.J.A.C. 18:5; Proposed New Rule: N.J.A.C. 18:5-12.7; and Proposed Repeals: N.J.A.C. 18:5-5.6 and 6.26 (49 N.J.R. 186(a)).

Corporation Business Tax: In the January 3, 2017 New Jersey Register, (Vol. 49, No. 1), the Division of Taxation published a proposal dealing with the Corporation Business Tax; Proposed Readoption with Amendments: N.J.A.C. 18:7; Proposed Repeal and New Rule: N.J.A.C. 18:7-1.12; and Proposed Repeals: N.J.A.C. 18:7-3.7, 3.18, 3.19, 3.20, 3.24, 3.25, 3.26, 3.27, 3.28, 3B, 4, 11.10, 13.4, 13.5, 14.1 through 14.12, and 16 (49 N.J.R. 52(b)).

In the December 5, 2016 New Jersey Register, (vol. 48, no. 23), the Division of Taxation published a proposal dealing with the Unfair Cigarette Sales Act, Proposed Readoption with Amendments: N.J.A.C. 18:6;  Proposed Repeals: N.J.A.C. 18:6-2.1, 2.2, 2.3, 4.8, 5.6, 6.1, 6.2, 6.3, 6.7, 6.11, 6.12, 6.13, and 7.2 through 7.9 (48 N.J.R. 2597(a)), and a proposal dealing with the Public Utility Tax-Water and Sewerage; Proposed Readoption with Amendments: N.J.A.C. 18:22 (48 N.J.R. 2601(a)).

In the September 6, 2016 New Jersey Register, (vol. 48, no. 17), the Division of Taxation published a proposal dealing with the Streamlined Sales and Use Tax Rules and Procedures; Proposed Readoption with Amendments: N.J.A.C. 18:24B; and Proposed New Rule: N.J.A.C. 18:24B-1.10 (48 N.J.R. 1786(a)).

In the August 15, 2016 New Jersey Register, (vol. 48, no. 16), the Division of Taxation published a proposal dealing with the County Boards of Taxation; Proposed Readoption with Amendments: N.J.A.C. 18:12A (48 N.J.R. 1605(a)), a proposal dealing with the Senior Citizens’, Surviving Spouse/Civil Union Partners’ Deduction; Proposed Readoption with Amendments: N.J.A.C. 18:14 (48 N.J.R. 1613(a)), and a proposal dealing with the Railroad Property Tax; Proposed Readoption with Amendments: N.J.A.C. 18:23; Proposed Repeals: N.J.A.C. 18:23-1.1, 3.4 and 4.5 (48 N.J.R. 1619(a)).

In the July 18, 2016 New Jersey Register, (vol. 48, no. 14), the Division of Taxation published a proposal dealing with the Farmland Assessment Act; Proposed Readoption with Amendments: N.J.A.C 18:15; Proposed Repeal and New Rule: N.J.A.C 18:15-2.4; and Proposed New Rule: N.J.A.C 18:15- 6.3. (48 N.J.R. 1430(a)).

In the July 5, 2016 New Jersey Register, (vol. 48, no. 13), the Division of Taxation published a proposal dealing with the Assessor Qualification Law; Proposed Readoption with Amendments: N.J.A.C. 18:17; Proposed Recodification and Amendment: N.J.A.C. 18:17-1.6 and 2.1; Proposed Repeals and New Rules: N.J.A.C. 18:17-1.5, 2.5 and 4.1; Proposed New Rules: N.J.A.C. 18:17- 2.2, 2.3, 2.4, 2.6 and 2.7; and Proposed Repeals: N.J.A.C. 18:17-3.4 and 3.6. (48 N.J.R. 1358(a)).

In the March 21, 2016 New Jersey Register, (vol. 48, no. 6), the Division of Taxation published a proposal dealing with Sufficient Public Interest; Notice to be Given; Proposed Amendment: N.J.A.C. 18:1-2.4; (48 N.J.R. 484(a)).

In the December 7, 2015 New Jersey Register, (vol. 47, no. 23), the Division of Taxation published a proposal dealing with the Sales and Use Tax; Proposed Readoption with Amendments: N.J.A.C. 18:24; Proposed Repeals and New Rules: N.J.A.C. 18:24-31.5 and 33.1; Proposed Repeals: N.J.A.C. 18:24-2.2, 4.7, 5.15, 5.18, 12.4, Subchapter 18, 22.4, 22.5 and 32.7; and Proposed Recodification: N.J.A.C. 18:24-2.14 and 8.6 (47 N.J.R. 2919(a)).

In the October 5, 2015 New Jersey Register, (vol. 47, no. 19), the Division of Taxation published a proposal dealing with the Alcoholic Beverage Tax; Proposed Readoption with Amendments: N.J.A.C. 18:3; Proposed Repeals: N.J.A.C. 18:3-3.3, 8.1, 8.3, 8.5, 8.10, 8.22, 8.23, 9.4 through 9.6, 9.8, 9.10, 9.11, 9.12, 9.14, 9.16, 10.2, 10.3, 10.4, 10.10, 11.13, 12.2 through 12.5, 12.9, 13.3, 13.4, 13.7, 13.11, 13.12, 14.1 through 14.10, 14.17, 18.3 and Appendix A (47 N.J.R. 2429(a)), a proposal dealing with the Gross Income Tax; Proposed Readoption with Amendments: N.J.A.C. 18:35; Proposed New Rule: N.J.A.C. 18:35-2.9 (47 N.J.R. 2445(a)), and a proposal dealing with the Litter Control Fee; Proposed Readoption with Amendments: N.J.A.C. 18:38 (47 N.J.R. 2486(a)).

In the August 17, 2015  New Jersey Register, (vol. 47, no. 16), the Division of Taxation published a proposal dealing with General Policies and Procedures, Business Registration and Tax Clearance Requirements for License Holders; Proposed New Rules: N.J.A.C. 18:2-11; (47 N.J.R. 2052(a)).

In the August 3, 2015 New Jersey Register, (vol. 47, no. 14), the Division of Taxation published a proposal dealing with General Policies and Procedures; Proposed Readoption with Amendments: N.J.A.C. 18:2; (47 N.J.R. 1921(a)), and a proposal dealing with the Controlling Interest Transfer Tax; Proposed Readoption: N.J.A.C. 18:16A (47 N.J.R. 1934 (a)).

In the December 1, 2014 New Jersey Register, (vol. 46, no. 23), the Division of Taxation published a proposal dealing with the Petroleum Products Gross Receipts Tax; Proposed Readoption with Amendments: N.J.A.C. 18:18A; Proposed New Rule: N.J.A.C. 18:18A-6.4; Proposed Repeals: N.J.A.C. 18:18A-2, 3.2, 3.3, 8.1, 8.3, 18:18A Appendix (46 N.J.R. 2341(a)).

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 TaxStreamlined 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 QualificationsN.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 AssessmentN.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 DeductionsN.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 ReturnsN.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 WithholdingN.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 MethodsN.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 RulesN.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 TaxN.J.A.C. 18:37 (43 N.J.R. 280), and the Luxury TaxN.J.A.C. 18: 25 (43 N.J.R. 278).

Adoptions:

Luxury Tax: In the New Jersey Register dated November 19, 2018 (Vol 50, No. 22), the Division of Taxation published a Readoption with Amendments: N.J.A.C. 18:25; and Adopted Repeal N.J.A.C. 18:25-1.3 (50 N.J.R. 2341 (b)).

Transfer Inheritance Tax and Estate Tax: In the New Jersey Register dated July 16, 2018 (Vol. 50, No. 14), the Division of Taxation published Adopted New Rules: N.J.A.C. 18:26 (50 N.J.R. 1624 (a)).

Real Property Tax Exemption for Permanently and Totally Disabled War Veterans or Surviving Spouses, Surviving Civil Union Partners, or Surviving Domestic Partners of Disabled War Veterans, and Surviving Spouses, Surviving Civil Union Partners, or Surviving Domestic Partners of Servicepersons: In the New Jersey Register dated July 2, 2018 (Vol. 50, No. 13), the Division of Taxation published Adopted New Rules: N.J.A.C. 18:28 (50 N.J.R. 1501 (a)).

Motor Fuels – Retail Sales: In the New Jersey Register dated April 2, 2018 (Vol. 50, No. 7), the Division of Taxation published a Readoption with Amendments: N.J.A.C. 18:19 (50 N.J.R. 1102(b)).

Motor Vehicles: In the New Jersey Register dated February 20, 2018 (Vol 50, No. 4), the Division of Taxation published Adopted Amendments: N.J.A.C. 18:24-7.4, 7.5, 7.8, 7.13, 7.14, 7.19, and 7.21 (50 N.J.R. 907(a)).

Local Property TaxGeneral: In the New Jersey Register dated January 16, 2018 (Vol. 50, No. 2), the Division of Taxation published a Readoption with Amendments: N.J.A.C. 18:12; and Adopted Repeal: N.J.A.C. 18:12-4.3 (50 N.J.R. 664(a)).

County Tax Assessor Pilot Program Under P.L. 2009, c. 118 (N.J.S.A. 54:1-86 through 100 and 52:27D-505): In the New Jersey Register dated October 2, 2017 (Vol. 49, No. 19), the Division of Taxation published a Notice of Readoption: Readoption N.J.A.C. 18:17A (49 N.J.R. 3365(b)).

Motor Fuel Tax: In the New Jersey Register dated August 21, 2017 (Vol. 49, No. 16), the Division of Taxation published a Readoption with Amendments: N.J.A.C. 18:18; Adopted Repeals: N.J.A.C. 18:18-3.20, 3.22, 3.23, 3.24, 4.1, 4.2, 4.4, 4.5, 4.7, 4.9, 4.10, 5, 7.2, 7.4, 7.5, 7.10, 9, 12.6, 12.8, 12.16 through 12.19, 14, 15.1, 15.2, and 15.10; Adopted Repeal and New Rule: N.J.A.C. 18:18-3.3 (49 N.J.R. 2805(c)).

Cigarette Tax Act Rules: In the New Jersey Register dated July 3, 2017 (Vol. 49, No. 13), the Division of Taxation published a Readoption with Amendments: N.J.A.C. 18:5; Adopted New Rule: N.J.A.C. 18:5-12.7; and Adopted Repeals: N.J.A.C. 18:5-5.6 and 6.26 (49 N.J.R. 1912(b)).

Corporation Business Tax: In the New Jersey Register dated June 19, 2017 (Vol. 49, No. 12), the Division of Taxation published a Readoption with Amendments: N.J.A.C. 18:7; Adopted Repeal and New Rule: N.J.A.C. 18:7-1.12; and Adopted Repeals: N.J.A.C. 18:7-3.7, 3.18, 3.19, 3.20, 3.24, 3.25, 3.26, 3.27, 3.28, 3B, 4, 11.10, 13.4, 13.5, 14.1 through 14.12, and 16 (49 N.J.R. 1694(a)).

Public Utility Tax – Water and Sewerage: In the New Jersey Register dated May 1, 2017 (Vol. 49, No. 9), the Division of Taxation published a Readoption with Amendments: N.J.A.C. 18:22 (49 N.J.R. 1103(a)).

Unfair Cigarette Sales Act: In the New Jersey Register dated May 1, 2017 (Vol. 49, No. 9), the Division of Taxation published a Readoption with Amendments: N.J.A.C. 18:6; and Adopted Repeals: N.J.A.C. 18:6-2.1, 2.2, 2.3, 4.8, 5.6, 6.1, 6.2, 6.3, 6.7, 6.11, 6.12, 6.13, and 7.2 through 7.9 (49 N.J.R. 1101(a)).

Railroad Property Tax: In the New Jersey Register dated March 6, 2017 (Vol. 49, No. 5), the Division of Taxation published a Readoption with Amendments: N.J.A.C. 18:23; and Adopted Repeals: N.J.A.C. 18:23-1.1, 3.4, and 4.5 (49 N.J.R. 456(b)).

Streamlined Sales and Use Tax Rules and Procedures: In the New Jersey Register dated February 21, 2017 (Vol. 49, No. 4), the Division of Taxation published a Readoption with Amendments: N.J.A.C. 18:24B; and Adopted New Rule: N.J.A.C. 18:24B-1.10 (49 N.J.R. 338(a)).

Senior Citizens’, Disabled Persons’, Surviving Spouses’/Civil Union Partners’ Deduction: In the February 6, 2017 New Jersey Register, (Vol. 49, No. 3), the Division of Taxation published a Readoption with Amendments: N.J.A.C. 18:14 (49 N.J.R. 277(a)).

County Boards of Taxation: In the February 6, 2017 New Jersey Register, (Vol. 49, No. 3), the Division of Taxation published a Readoption with Amendments: N.J.A.C. 18:12A (49 N.J.R. 271 (a)).

Farmland Assessment Act: In the January 3, 2017 New Jersey Register, (Vol. 49, No. 1), the Division of Taxation published a Readoption with Amendments: N.J.A.C. 18:15; Adopted Repeal and New Rule: N.J.A.C. 18:15-2.4; Adopted New Rule: N.J.A.C. 18:15-6.3 (49 N.J.R. 118(b)).

Assessor Qualification Law: In the January 3, 2017 New Jersey Register, (Vol. 49, No. 1), the Division of Taxation published a Readoption with Amendments: N.J.A.C. 18:17; Adopted Recodification with Amendment: N.J.A.C. 18:17-2.1 as 1.6; Adopted Repeals and New Rules: N.J.A.C. 18:17-1.5, 2.5, and 4.1; Adopted New Rules: N.J.A.C. 18:17-2.2; and Adopted Repeals: N.J.A.C. 18:17-3.4 and 3.6 (49 N.J.R. 130(a)).

In the October 3, 2016 New Jersey Register, (vol. 48, no.19, 48 N.J.R 2075(b)) the Division of Taxation published the adoption notice for an amendment to N.J.A.C. 18:1-2.4, Sufficient Public Interest; Notice to be Given.

In the May 16, 2016 New Jersey Register, (vol. 48, no. 10 ), the Division of Taxation published the adoption notice for rules dealing with General Policies and Procedures, Business Registration and Tax Clearance Requirements for License Holders; Proposed New Rules: N.J.A.C. 18:2-11 (48 N.J.R. 822 (a)), and the adoption notice for rules dealing with the Sales and Use Tax; Proposed Readoption with Amendments: N.J.A.C. 18:24 (48 N.J.R. 824 (a)).

In the February 16, 2016 New Jersey Register, (vol. 48, no. 4 ), the Division of Taxation published the adoption notice for a rule dealing with the Alcoholic Beverage Tax-State Licenses; Readoption with Amendments: N.J.A.C. 18:3; (48 N.J.R. 282 (d)), the adoption notice for rules dealing with the Gross Income Tax; Readoption with Amendments: N.J.A.C. 18:35 (48 N.J.R. 295 (a)), and the adoption notice for rules dealing with the Litter Control Fee; Readoption with Amendments: N.J.A.C. 18:38 (48 N.J.R. 331 (a)).

In the December 21, 2015 New Jersey Register, (vol. 47, no. 24 ), the Division of Taxation published the adoption notice for a rule dealing with General Policies and Procedures; Proposed Readoption with Amendments: N.J.A.C. 18:2; (47 N.J.R. 3150(a)), and the adoption notice for rules dealing with the Controlling Interest Transfer Tax; Proposed Readoption: N.J.A.C. 18:16A (47 N.J.R. 3159 (a)).

In the April 20, 2015 New Jersey Register, (vol. 47, no. 8), the Division of Taxation published the adoption notice for a rule proposal dealing with the Petroleum Products Gross Receipts Tax; Proposed Readoption with Amendments: N.J.A.C. 18:18A; Proposed New Rule: N.J.A.C. 18:18A-6.4; Proposed Repeals: N.J.A.C. 18:18A-2, 3.2, 3.3, 8.1, 8.3, 18:18A Appendix (47 N.J.R.830(c)).

In the April 6, 2015 New Jersey Register, (vol. 47, no. 7), the Division of Taxation published the adoption notice for a rule 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 January 20, 2015 New Jersey Register, (vol. 47, no. 2), the Division of Taxation published the adoption notice for a rule dealing with Corporation Business Tax: Electronic Filing and Payment; Proposed New Rule: N.J.A.C. 18:7-11.19 (47 N.J.R. 275(a)); the adoption notice for rules dealing with the Uniform Transitional Facility Assessment; Proposed New Rules: N.J.A.C. 18:9(47 N.J.R. 276(a)); and the adoption notice for rules dealing with the Sales and Use Tax Review Commission; Proposed New Rules: N.J.A.C. 18:24A (47 N.J.R. 276(b)).

In the December 1, 2014 New Jersey Register, (vol. 46, no.23), the Division of Taxation published the adoption notice for rules 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. 2375(a)).

In the November 17, 2014 New Jersey Register, (vol. 46, no.22), the Division of Taxation published the adoption notice for rules 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. 2283(c)).

In the October 6, 2014 New Jersey Register, (vol. 46, no.19), the Division of Taxation published the adoption notice for rules dealing with the 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 FraudN.J.A.C. 18:2-2.9 (46 N.J.R. 1974(c))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 CompromisesN.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 AppealsN.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 QualificationsN.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 AssessmentN.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 DeductionsN.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 PartnershipsN.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 WithholdingN.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 MethodsN.J.A.C. 18:7-17.10 and 18:35-6.4, and for the readoption of rules for the Spill Compensation and Control TaxN.J.A.C. 18:37, and the Luxury TaxN.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 ProgramN.JA.C.18:17A.

Notices:

In the January 20, 2015 New Jersey Register, (vol. 47, no.1) the Division of Taxation published a Notice of Readoption of rules dealing with the Historic Site Real Property Tax Exemptions under P.L. 2007, c. 157, Readoption: N.J.A.C. 18:41 (47 N.J.R.277(a)).

In the December 1, 2014 New Jersey Register, (vol. 46, no.23) the Division of Taxation published a Notice of Readoption of rules dealing with the Domestic Security FeeN.J.A.C. 18:40(46 N.J.R. 2376(a)).

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 ActN.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 RulesN.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: Friday, 02/28/20