Adopted New Rule: N.J.A.C. 18:35-4.3

Proposed: August 20, 2001 at 33 NJR 2735(a)

Adopted: November 26, 2001, by Robert K. Thompson, Director, Division of Taxation

Filed: November 27, 2001, as R. 2002 d.2 without change

Authority: N.J.S.A. 54A:4-10 and 54A:9-17(a)

Effective Date: January 7, 2002

Expiration Date: March 26, 2003

SUMMARY OF PUBLIC COMMENTS AND AGENCY RESPONSES:

No comments received.

Federal Standards Statement

The proposed new rule does not establish any regulatory requirements or standards that are more stringent than a counterpart Federal regulatory program. A Federal standards analysis is not required.

Full text of the adoption follows:

Adoption can be found in the January 7, 2002 New Jersey Register at 34 N.J.R. 298(a)