New Jersey Administrative Code, Title 18

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Chapter 1 ORGANIZATION OF THE DIVISION OF TAXATION

Subchapter 1 ORGANIZATION OF THE DIVISION OF TAXATION

N.J. Admin. Code § 18:1-1.1 Organization of the Division of Taxation

(a) The Division consists of a Director of the Division of Taxation and such offices and other organizational units as are allowed by law and as are necessary to carry out the Division's statutory mandates.

(b) Any Deputy Director or Assistant Director, designated by the Director by a certificate filed with the Secretary of State, shall serve as Acting Director during the Directors absence, disability, or as otherwise provided for in N.J.S.A. 54:1-11.

(c) The Director may create subunits headed by a Deputy Director as the Director determines to be useful and efficient for the operation of the Division.

(d) Beneath the level of Deputy Director, subunits as required are headed by Assistant Directors, and further subunits beneath the assistant directors are headed by Branch Chiefs.

(e) A detailed description of the organizational structure of the Division of Taxation is contained in the Annual Report of the Division of Taxation which is submitted annually to the Legislature and the Governor pursuant to N.J.S.A. 54:1-13. The organization chart is also posted on the Division of Taxation website, www.state.nj.us/treasury/taxation.

History

• Amended by 46 N.J.R. 1364(b), effective 6/2/2014.

N.J. Admin. Code § 18:1-1.2 Public information and submissions or request

(a) General information regarding taxpayers' rights and responsibilities under the tax laws of New Jersey, as well as tax forms, publications, and other general tax information is available on the Division's website. The public may also obtain general information regarding their rights and responsibilities under the tax laws of the State of New Jersey by writing to the New Jersey Division of Taxation Taxpayer Services Branch, PO Box 266, Trenton, NJ 08695-0266. The public may submit requests for technical advice or letter rulings regarding the application of State tax laws by writing to the New Jersey Division of Taxation, Regulatory Services Branch, 3 John Fitch Way, PO Box 269, Trenton, NJ 08695-0269.

(b) Before or at an interview with a taxpayer relating to the determination or collection of tax, the Division will provide the taxpayer with an explanation of the audit or collection process, whichever is appropriate, and of the taxpayers rights.

(c) Taxpayers may download forms and publications from the Division of Taxation's website, www.state.nj.us/treasury/taxation. To request New Jersey tax forms or publications, a taxpayer may call the Automated Tax Information System at 609-826-4400 or 800-323-4400 (touch-tone only).

History

• Amended by 46 N.J.R. 1364(b), effective 6/2/2014.

Subchapter 2 PETITIONS FOR RULES; RULEMAKING NOTICE

N.J. Admin. Code § 18:1-2.1 Scope

N.J.A.C. 18:1-2.1 through 2.3 shall apply to all petitions made by interested persons for the adoption, amendment, or repeal of any existing rule by the Division of Taxation pursuant to N.J.S.A. 52:14B-4f. N.J.A.C. 18:1-2.4 and 2.5 concern Division notice of proposed rulemaking and sufficient public interest in such notice to require a 30-day comment period extension or public hearing.