The Commissioner, in consultation with the Director of the Division of Taxation, shall have the power to adopt, amend and repeal these administrative rules to effectuate the purposes of the Act.
N.J. Admin. Code § 7:35-1.10
See: 39 N.J.R. 2701(a), 40 N.J.R. 147(a).
Substituted "purposes of the Act" for "purpose of this Act".