{"data":{"id":"us-nj/n.j.-stat.-40-54d-11","jurisdiction":"us-nj","citation":"N.J. Stat. § 40:54D-11","heading":"Rules, regulations","body":"11.  The director shall, pursuant to the \"Administrative Procedure Act,\" P.L.1968, c.410 (C.52:14B-1 et seq.), adopt rules and regulations necessary to implement this act and the purposes thereof, including the extension of, for cause shown by general regulation or individual authorization, the time of filing a return for a time not exceeding three months on such terms and conditions as the director may require.\nL.1992,c.165,s.11.","path":["TITLE 40 MUNICIPALITIES AND COUNTIES"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"20f36267f355d77ccee1dfbe201597cab53c06d7404e01123d49b52d7aea42d6","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-40-54d-10","next":"us-nj/n.j.-stat.-40-54d-12"},"notice":"GroundRules: Original legal text. Not legal advice."}