Counsel Services consists of four branches:
- The Office of Legislative Analysis and Disclosure (OLAD) monitors proposed tax legislation, coordinates the Division’s response to proposed legislation and assists in the implementation of new State tax laws. It responds to Open Public Records Act (OPRA) requests, enforces confidentiality rules safeguarding taxpayer information and administers certain State Tax incentive grants.
- The Conference and Appeals Branch (CAB) conducts administrative conferences regarding disputed tax matters and works with the New Jersey Department of Law and Public Safety on cases in Tax Court involving the Division.
- Regulatory Services responds to letter ruling requests and taxpayers’ questions. It also manages the Division’s rulemaking process and interprets tax laws for implementation.
- The Office of the Taxpayer Advocate (OTA) assists taxpayers with State tax issues that were not resolved through normal channels or who are potentially facing “undue hardship” regarding matters before us.