{"data":{"id":"us-nj/n.j.-stat.-54-29a-62","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:29A-62","heading":"Rules and regulations","body":"The commissioner is hereby authorized and empowered to interpret and carry into effect the provisions of this act and in pursuance thereof to make and enforce such rules and regulations as he may deem necessary.\nL.1941, c. 291, p. 793, s. 62.","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":"02b947d8e67141d7b87795b326a9411b53b786129b4b373f3399f5609e2e646a","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-29a-61","next":"us-nj/n.j.-stat.-54-29a-63"},"notice":"GroundRules: Original legal text. Not legal advice."}