{"data":{"id":"us-nj/n.j.-stat.-54-1-106","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:1-106","heading":"Rules, regulations.","body":"11.\tThe State Treasurer, in consultation with the Director of the Division of Taxation in the Department of the Treasury, pursuant to the provisions of the \"Administrative Procedure Act,\" P.L.1968, c.410 (C.52:14B-1 et seq.), shall adopt rules and regulations to effectuate the provisions of P.L.2018, c.94 (C.54:1-105 et al.).\nL.2018, c.94, s.11.","path":["TITLE 54 TAXATION"],"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":"63cde2571e668b32ade74fcec5ce77252ac38373495fb287c13530b5e0939912","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-1-105","next":"us-nj/n.j.-stat.-54-2-40"},"notice":"GroundRules: Original legal text. Not legal advice."}