The Commissioner of Labor and Workforce Development, pursuant to the "Administrative Procedure Act," P.L. 1968, c.410 (C.52:14B-1 et seq.), shall adopt rules and regulations, in consultation with TMAs, transit agencies in the State, and third-party transit benefit providers concerning the administration and enforcement of the pre-tax transportation fringe benefit requirements of P.L. 2019, c. 38(C.27:26A-16 et al.) in a manner that is most compatible with current practices for providing pre-tax transportation fringe benefits.
N.J.S. § 27:26A-19