New Jersey Code § 54:30A-113

Rules, regulations applicable to remitters.
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54:30A-113 Rules, regulations applicable to remitters.
49. The Director of the Division of Taxation in the Department of the Treasury shall promulgate such rules and regulations applicable to remitters subject to this act as may be necessary to effectuate the purposes and provisions of this act.
L.1997,c.162,s.49.

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