N.J. Stat. § 54:50-35
Current through L. 2023, c. 290.
The Director of the Division of Taxation is authorized to promulgate regulations and take other necessary or useful measures for the purpose of efficiently administering sections 1 through 6 of this act, securing the largest possible revenue for the State, ensuring the integrity of the collection program and assuring fairness to taxpayers.
N.J.S. § 54:50-35