N.J. Admin. Code § 18:34-1.1
Current through Register Vol. 56, No. 21, November 4, 2024
The rules in this subchapter are promulgated by the New Jersey Department of the Treasury, Division of Taxation, to implement section 89 and paragraph (4) of subsection d at section 77 of the New Jersey Economic Recovery Act of 2020, P.L. 2020, c. 156, which authorizes the Director of the Division of Taxation to purchase certain unused tax credits and tax credit transfer certificates. This subchapter establishes the Director's Tax Credit Purchase Program.
N.J. Admin. Code § 18:34-1.1