{"data":{"id":"us-nj/n.j.-stat.-54-4-3.137","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:4-3.137","heading":"Rules and regulations","body":"Subject to the  \"Administrative Procedure Act,\"  P.L.1968, c. 410 (C. 52:14B-1 et seq.):\na.  The Director of the Division of Taxation shall adopt rules and regulations necessary for the proper certification of a tax exemption and the form of a certificate to be issued;\nb.  The commissioner shall adopt rules and regulations establishing technical standards for automatic fire suppression systems necessary to qualify  those systems for exemption from taxation pursuant to this act.\nL.1983, c. 309, s. 8.","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":"78731fce9422ac38d3c3871263c4d3f1426bb8c6098f56b7efd429b589883efb","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-4-3.136","next":"us-nj/n.j.-stat.-54-4-3.138"},"notice":"GroundRules: Original legal text. Not legal advice."}