N.J.A.C. 18:1-2.1 through 2.3 shall apply to all petitions made by interested persons for the adoption, amendment, or repeal of any existing rule by the Division of Taxation pursuant to N.J.S.A. 52:14B-4f. N.J.A.C. 18:1-2.4 and 2.5 concern Division notice of proposed rulemaking and sufficient public interest in such notice to require a 30-day comment period extension or public hearing.
N.J. Admin. Code § 18:1-2.1