New Jersey Code § 2A:37B-2

Rules, regulations.
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2A:37B-2 Rules, regulations.
9. The Division of Revenue in the Department of the Treasury may adopt, pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), rules and regulations to effectuate the provisions of this act.
L.2015, c.59, s.9.

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