N.J. Stat. § 54:4-3.120
Current through L. 2023, c. 290.
Subject to the "Administrative Procedure Act" P.L. 1968, c. 410 (C. 52:14B-1 et seq.), the Director of the Division of Taxation is authorized to adopt all rules and regulations necessary for the proper certification of any tax exemption, the form of any certificate to be issued and any other matter related to the exemption. The Administrator of the State Energy Office shall establish standards with respect to the technical sufficiency of solar energy systems for purposes of qualification for exemption.
N.J.S. § 54:4-3.120