54:4-3.137. Rules and regulations
78 words·~1 min read·
/nj/title-54/chapter-4/54-4-3-137·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Subject to the "Administrative Procedure Act," P.L.1968, c. 410 (C. 52:14B-1 et seq.):
a. The Director of the Division of Taxation shall adopt rules and regulations necessary for the proper certification of a tax exemption and the form of a certificate to be issued;
b. The commissioner shall adopt rules and regulations establishing technical standards for automatic fire suppression systems necessary to qualify those systems for exemption from taxation pursuant to this act.
L.1983, c. 309, s. 8.