New Jersey Administrative Code Title 18 - TREASURY - TAXATION
Here’s a comprehensive overview of New Jersey Administrative Code – Title 18: TREASURY – TAXATION, current through March 17, 2025 (regulations.justia.com):
📘 Title 18 – TREASURY • TAXATION
Chapters & Coverage
Chapter 1 – Organization of the Division of Taxation
Chapter 2 – General Policies & Procedures
Chapter 3 – Alcoholic Beverage Tax Act (State Licensees)
Chapter 4 – RESERVED
Chapter 5 – Cigarette Tax Act Rules
Chapter 6 – Unfair Cigarette Sales Act Rules
Chapter 7 – Corporation Business Tax Act
Chapter 8 – RESERVED
Chapter 9 – Uniform Transitional Utility Assessment
Chapter 10 / 10A / 11 / 13 / 16 / 20 / 21 / 29 / 30 / 36 / 39 – RESERVED
Chapter 12 – Local Property Tax: General
Chapter 12A – County Boards of Taxation
Chapter 14 – Senior Citizens’, Disabled Persons’, Surviving Spouses/CU Partners’ Deduction
Chapter 15 – Farmland Assessment Act
Chapter 16A – Controlling Interest Transfer Tax
Chapter 17 – Assessor Qualification Law
Chapter 17A – County Tax Assessor Pilot Program
Chapter 18 – Motor Fuel Tax
Chapter 18A – Petroleum Gross Receipts Tax
Chapter 19 – Motor Fuels – Retail Sales
Chapter 22 – Public Utility Tax – Water and Sewerage
Chapter 23 – Railroad Property Tax
Chapter 23A – Tax Maps
Chapter 24 – Sales and Use Tax Act
Chapter 24A – Sales & Use Tax Review Commission
Chapter 24B – Streamlined Sales and Use Tax Rules
Chapter 25 – Luxury Tax
Chapter 26 – Transfer Inheritance & Estate Tax
Chapter 27–28 – Veterans’ Property Tax Deductions/Exemptions
Chapter 31 – Office of Criminal Investigation
Chapter 32 – Conferences & Appeals
Chapter 33 – Closing Agreements & Compromises
Chapter 34 – Director’s Tax Credit Purchase Program
Chapter 35 – New Jersey Gross Income Tax
Chapter 37 – Spill Compensation & Control Tax
Chapter 38 – Litter Control Fee
Chapter 40 – Domestic Security Fee
Chapter 41 – Historic Site Real Property Tax Exemptions 🔍(law.cornell.edu)
🔍 Sample Highlights
Chapter 2 – General Policies & Procedures
Covers forms, penalties & interest, E‑funds transfer, postmark rules, refunds, confidentiality, recordkeeping, tax‑debt set‑off, sale of tax debts, business registration & tax‐clearance for licensees (law.cornell.edu).
Chapter 12 – Local Property Tax: General
Deals with deed transaction categories, preparation of property tax lists, exempt property filings, revaluation by appraisal firms, and definition of real property (regulations.justia.com).
Chapter 18A – Petroleum Gross Receipts Tax
Details on tax rates, direct payments by distributors, record requirements, and history of rule adoption (last readopted February 10, 2022) (law.cornell.edu).
✅ Next Steps
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Detailed summaries of any particular chapter (e.g., Chapter 24 on sales/use tax, Chapter 26 on inheritance tax).
Direct links or PDFs of any specific chapters.
Changes over time—we can compare rules from previous quarterly updates.
Help finding compliance guidance or analysis for businesses or individuals.
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