N.J. Admin. Code § 11:2-43.4
An insurer may file a certification with respect to its annuity business based on the amounts reported on its 2002 Schedule T to seek an adjustment in amounts previously paid. To the extent the certification demonstrates a change in the annuity premium amount to which the special purpose apportionment and the fraud assessment apply, the Department shall recalculate the insurer's special purpose apportionment and fraud assessment for that year. Any amounts that may be excluded pursuant to this subchapter shall be deducted from the insurer's premium on which future apportionments and assessments, as applicable, are based. The credit shall be taken over a period of not less than three years. Credit may be taken by an affiliate of the insurer. For good cause shown, the Commissioner may allow the credit to be taken over a period of less than three years. For purposes of this rule, good cause shown shall include, but not be limited to, where the amount of the credit is de minimis with respect to the insurer seeking the credit, where the insurer is or may be placed in a hazardous financial condition, or to preserve the assets of an insurer in rehabilitation, liquidation or administrative supervision.
N.J. Admin. Code § 11:2-43.4