N.J. Admin. Code § 18:18-2.1

Current through Register Vol. 56, No. 17, September 3, 2024

Section 18:18-2.1 - General powers

(a) The Director is authorized and empowered to carry into effect and execute the provisions of the Act, and may make and enforce such rules and regulations as may be deemed necessary for the administration and enforcement of the same.

(b) The Director is authorized to conduct joint audits, subject to specific agreements with any agency of the United States of America, with another state, or through national or regional tax associations, of the obligations of any supplier, distributor, retail dealer, terminal operator, transporter arising out of the Motor Fuel Tax Act. Notwithstanding the provisions of N.J.S.A. 54:50-8 to the contrary, such agreements may provide for the exchange of the records and files of the Director respecting the administration of the Motor Fuel Tax Act or of any other state tax law.

(c) The Director is authorized to arrange for the institution of programs of cooperation with other departments, divisions, and agencies of the State of New Jersey, such as but not limited to Weights and Measures, and the Motor Vehicle Commission, where a program may be necessary to ensure effective and efficient administration and enforcement of the Motor Fuel Tax Act.

N.J. Admin. Code § 18:18-2.1

Amended by 49 N.J.R. 2805(c), effective 8/21/2017