As used in this act, unless the context clearly indicates otherwise:
"Department" means the State Department of Taxation and Finance herein established.
"Commissioner" means the commissioner and head of the State Department of Taxation and Finance.
"Director" means the director of an indicated division, herein established, in the State Department of Taxation and Finance.
"Request Officer" means the principal officer of a department or board in the Executive Branch of the State Government.
N.J.S. § 52:27B-1