Department of the Treasury

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Logo" title="" class="dept-logo pr-1"><span class="align-middle department">Department of the Treasury</span></h2> </div> </div> </div> <div class="x-container-fluid d-none d-sm-inline sticky-social">  <a href="" class="toggle-sticky"><i class="fas fa-angle-double-right fa-1x sonj-gray toggle-target"></i><i class="fas fa-angle-double-left fa-1x sonj-gray d-none toggle-target"></i></a> <a href="https://twitter.com/njtreasury" class=" toggle-target" target="_blank"><i class="fa-brands fa-square-x-twitter fa-2x sonj-gray"></i></a> <a href="https://www.facebook.com/njtreasury/" class=" toggle-target" target="_blank"><i class="fab fa-facebook-square fa-2x sonj-gray"></i></a> <a href="https://www.youtube.com/c/NewJerseyDepartmentoftheTreasury" class=" toggle-target" target="_blank"><i class="fab fa-youtube-square fa-2x sonj-gray"></i></a>  </div> <div class="container-fluid treas-nav"> <div class="row justify-content-center"> <div id="" class="col-12 col-xl-10"> <nav class="navbar 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Division/Agency Statutes & Rules</h3> <p>The table below lists the enabling statutes and administrative rules that form the basis for the operations of each division of the Department of the Treasury. To access the full text of the statutes, go to the <a href="https://www.njleg.state.nj.us/" target="_blank">New Jersey Legislature's</a> web site, browse through the index labeled “Statutes” to find the Title you wish to research, and then follow the links to the specific topic of interest. You may access full text of the administrative rules at <a href="https://www.lexisnexis.com/hottopics/njoal" target="_blank">New Jersey Register</a>. To find a specific topic, access the index of chapters and subchapters and follow the links to the content you wish to research.</p> <p>Please visit our <a href="notifications.shtml">Notifications</a> page If you would like to be notified via email of proposed new administrative rules and readoptions of existing rules.<br /> </p> </p>  <div id="accordion" class="accordion"> <div class="card mb-0"> <div class="card-header collapsed" data-toggle="collapse" href="#collapseOne"> New Jersey Building Authority </div> <div id="collapseOne" class="card-body collapse" data-parent="#accordion" > <table id="table1" class="display" cellspacing="0" width="100%"> <thead> <tr> <th>Program/Function</th> <th>Enabling Statutes</th> <th>Rules</th> <th>Processing Services and Fees/Charges </th> </tr> </thead> <tfoot> <tr> <th></th> <th></th> <th></th> <th></th> </tr> </tfoot> <tbody>  <tr> <td></td> <td>52:18A-78.1 ET Seq.</td> <td></td> <td></td> </tr>  </tbody> </table> </div>   <div class="card-header collapsed" data-toggle="collapse" data-parent="#accordion" href="#collapseTwo"> New Jersey Public Broadcasting Authority </div> <div id="collapseTwo" class="card-body collapse" data-parent="#accordion" > <table id="table2" class="display" cellspacing="0" width="100%"> <thead> <tr> <th>Program/Function</th> <th>Enabling Statutes</th> <th>Rules</th> <th>Processing Services and Fees/Charges </th> </tr> </thead> <tfoot> <tr> <th></th> <th></th> <th></th> <th></th> </tr> </tfoot> <tbody>  <tr> <td></td> <td>52:27C-84 ET Seq.</td> <td></td> <td></td> </tr>  </tbody> </table> </div>   <div class="card-header collapsed" data-toggle="collapse" data-parent="#accordion" href="#collapseThree"> Division of Investment </div> <div id="collapseThree" class="card-body collapse" data-parent="#accordion" > <table id="table3" class="display" cellspacing="0" width="100%"> <thead> <tr> <th>Program/Function</th> <th>Enabling Statutes</th> <th>Rules</th> <th>Processing Services and Fees/Charges </th> </tr> </thead> <tfoot> <tr> <th></th> <th></th> <th></th> <th></th> </tr> </tfoot> <tbody>  <tr> <td>Investment</td> <td>N.J.S.A. 52:18A-79 et seq.</td> <td>N.J.A.C. 17:16-1.1 et seq.</td> <td></td> </tr>  </tbody> </table> </div>   <div class="card-header collapsed" data-toggle="collapse" data-parent="#accordion" href="#collapseFour"> Division of Revenue and Enterprise Services </div> <div id="collapseFour" class="card-body collapse" data-parent="#accordion" > <table id="table4" class="display" cellspacing="0" width="100%"> <thead> <tr> <th>Program/Function</th> <th>Enabling Statutes</th> <th>Rules</th> <th>Processing Services and Fees/Charges </th> </tr> </thead> <tfoot> <tr> <th></th> <th></th> <th></th> <th></th> </tr> </tfoot> <tbody>  <tr> <td>Business Entity Filing and Records</td> <td>NJSA Titles 14A, 15A, 42, 42:2A, 42:2C and 56:18A</td> <td>NJAC Title 17</td> <td><a href="/treasury/revenue/dcr/geninfo/genserv.shtml" target="_blank">Service Levels (Various Programs)</a><br><a href="/treasury/revenue/dcr/geninfo/fees_pd.shtml" target="_blank">Fees/Charges (Various Programs)</a></td> </tr>   <tr> <td>Collection Agency Bonds</td> <td>NJSA Title 45:18-1 ET seq.</td> <td></td> <td></td> </tr>   <tr> <td>Non-tax Debt Collection</td> <td>NJSA Title 52:14B-4 ET seq.</td> <td>NJAC Title 17</td> <td></td> </tr>   <tr> <td>Notaries Public</td> <td>NJSA Title 52:7-11 ET seq.</td> <td></td> <td></td> </tr>   <tr> <td>Records Management</td> <td>NJSA Title 47:3 ET seq.</td> <td>NJAC Title 15</td> <td></td> </tr>   <tr> <td>Trade Names</td> <td>NJSA Title 56:1 ET seq.</td> <td></td> <td></td> </tr>   <tr> <td>Trade/Service Marks</td> <td>NJSA Title 56:3 ET seq.</td> <td>NJAC Title 17</td> <td></td> </tr>   <tr> <td>Uniform Commercial Code</td> <td>NJSA Title 12:A-501 ET seq.</td> <td>NJAC Title 17</td> <td></td> </tr>  </tbody> </table> </div>   <div class="card-header collapsed" data-toggle="collapse" data-parent="#accordion" href="#collapseFive"> Division of Taxation </div> <div id="collapseFive" class="card-body collapse" data-parent="#accordion" > <table id="table5" class="display" cellspacing="0" width="100%"> <thead> <tr> <th>Program/Function</th> <th>Enabling Statutes</th> <th>Rules</th> <th>Processing Services and Fees/Charges </th> </tr> </thead> <tfoot> <tr> <th></th> <th></th> <th></th> <th></th> </tr> </tfoot> <tbody>  <table class="table table-repsonsive table-sm table-bordered table-hover table-striped display"> <thead> <tr> <th class="bg-treas">Program/Function</td> <th class="bg-treas">Enabling Statutes</td> <th class="bg-treas">Rules</td> <th class="bg-treas">Processing Services <br /> and Fees/Charges </td> </tr> </thead> <tr> <td>Alcoholic Beverage Tax</td> <td>54:41-1 et seq</td> <td>NJAC Title 18 </td> <td></td> </tr> <tr> <td>Atlantic City Casino Taxes & Fees</td> <td>5:12-148.1 to 5:12-148.3<br /> 5:12-148.8<br /> 5:12-173.2</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Atlantic City Luxury Tax</td> <td>40:48-8-15 et seq.<br /> 54:32B-24.1 et seq.</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Atlantic City Tourism Promotion Fee</td> <td>40:48-8.45 et seq.</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Cape May County Tourism Sales Tax </td> <td>40:54D-1 to 10</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Cigarette Tax </td> <td>54:40A-1 et seq.<br /> 56:7-18 et seq.</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Corporation Business Tax </td> <td>54:10A-1 et seq.</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Cosmetic Medical Procedures Gross Receipts Tax </td> <td>54:32E-1 et seq.</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Domestic Security Fee </td> <td>App.A:9-78</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Estate and Inheritance Taxes: </td> <td> </td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Estate</td> <td>54:38-1 et seq.</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Transfer Inheritance</td> <td>54:33-1 et seq.</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Fur Clothing Retail Gross Receipts Tax and Fur Clothing Use Tax </td> <td>54:32G-1 et seq.</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Gross Income Tax </td> <td>54A:1-1 et seq.</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Hotel/Motel Occupancy Fee/Municipal Occupancy Tax </td> <td>54:32D-1 et seq.</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Inheritance and Estate Taxes: </td> <td> </td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Transfer Inheritance</td> <td>54:33-1 et seq.</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Estate</td> <td>54:38-1 et seq. </td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Insurance Premiums Tax </td> <td>54:16-1 et seq.<br /> 54:16A-1 et seq.<br /> 54:17-4 et seq.<br /> 54:18A-1 et seq.</td> <td>NJAC Title 18 <br /> NJAC Title 18 <br /> NJAC Title 18 <br /> NJAC Title 18 <br /></td> <td> </td> </tr> <tr> <td>Landfill Closure and Contingency Tax </td> <td>13:1E-100 et seq.</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Litter Control Fee </td> <td>13:1E-213 et seq.</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Local Property Tax </td> <td>54:4-1 et seq.</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Luxury and Fuel-Inefficient Vehicle Surcharge</td> <td> </td> <td> </td> <td> </td> </tr> <tr> <td>Motor Fuels Tax </td> <td>54:39-1 et seq.</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Motor Vehicle Tire Fee </td> <td>54:32F-1 et seq</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>9-1-1 System and Emergency Response Assessment </td> <td>52:17C-17 et seq.</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Nursing Home Assessment </td> <td>26:2H-92 et seq.</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Petroleum Products Gross Receipts Tax </td> <td>54:15B-1 et seq.</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Public Community Water System Tax </td> <td>58:12A-1 et seq.</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Public Utility Taxes </td> <td> </td> <td> </td> <td> </td> </tr> <tr> <td><blockquote> <p>Railroad Franchise Tax and Railroad Property Tax </p> </blockquote></td> <td>54:30A-49 et seq.</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td> <blockquote> <p>Railroad Franchise Tax </p> </blockquote></td> <td>54:29A-1 et seq. </td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td> <p>Railroad Property Tax </p> </td> <td>54:29A-1 et seq. </td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Realty Transfer Fee </td> <td>46:15-5 et seq. </td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Recycling Tax </td> <td>13:1E-96.2 et seq. </td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Sales and Use Tax </td> <td>54:32B-1 et seq.</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Sanitary Landfill Tax. </td> <td>13:1E-100 et seq.</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Spill Compensation and Control Tax </td> <td>58:10-23.11 et seq.</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Sports and Entertainment Facility Tax </td> <td>34:1B-190</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Tobacco and Nicotine Products Wholesale Sales and Use Tax </td> <td>54:40B-1 to 14 </td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Transitional Energy Facility Assessment </td> <td>54:30A-100 et seq.</td> <td>NJAC Title 18 </td> <td> </td> </tr> <tr> <td>Uniform Transitional Utility Assessment </td> <td>54:30A-114 et seq. </td> <td>NJAC Title 18 </td> <td> </td> </tr> </table>  </tbody> </table> </div>  </div> </div>  </div> </div> </div> <div align="center"><br>Last Updated: Monday, 02/12/24 </div> <footer class="footer site"> <div class="container-fluid background-footer-content"> <div class="row x-no-gutters justify-content-center my-3"> <div class="col-lg-8 col-xl-8"> <div class="card-deck"> <div class="card text-center border-white" style="background-color: #284259"> <a 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