N.J. Stat. § 54A:11-7: Program to determine eligibility for exemption.

7. a. The State Treasurer shall establish a program for determining whether to grant a certification that an individual is entitled to an exemption from either the individual responsibility requirement pursuant to subsection a. of section 3 of this act or the tax imposed pursuant to subsection b. of section 3 of this act by reason of religious conscience or hardship.

b. The State Treasurer shall make the determination whether to grant an exemption pursuant to this section and shall notify the individual granted an exemption.

L.2018, c.31, s.7.