Official Site of The State of New Jersey
Division of TaxationOn March 9, 2020, Governor Murphy issued Executive Order No. 103, declaring both a Public Health Emergency (PHE) and a State of Emergency.
Effective June 4, 2021, Governor Murphy rescinded the Public Health Emergency (PHE). However, the State of Emergency continues and has not been rescinded. See P.L. 2021, c. 103, Section 4.
Various Division policies, procedures, and provisions were revised or relaxed due to the pandemic, for example the extension of various statutory time frames authorized by either Executive Order No. 170, or by P.L. 2020, c. 19.
Executive Order No. 170 ties the extension date for various statutes of limitations regarding the filing of a claim for refund or credit to the end of the PHE; however, P.L. 2021, c.103 specifically extended EO-170 until January 1, 2022, unless EO-170 is revoked or modified by the Governor. The January 1, 2022 extensions have been further extended to April 1, 2022 following EO-275, which was signed on November 23, 2021.
P.L. 2020, c. 19 ties the extension date for specific statutes to the end of the State of Emergency.
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