{"data":{"id":"us-nj/n.j.-stat.-54-4-23.21","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:4-23.21","heading":"Rules and regulations;  forms","body":"The director is empowered to promulgate such rules and regulations and to prescribe such forms as he shall deem necessary to effectuate the purposes of this act.\nL.1964, c. 48, s. 21.","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":"678b3c9973fbc870181c7b799d1d2e1f053121733f6d165edae5604e4332e60d","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-4-23.20","next":"us-nj/n.j.-stat.-54-4-23.22"},"notice":"GroundRules: Original legal text. Not legal advice."}