N.J. Stat. § 54:4-3.137

Current through L. 2024, c. 62.

Section 54:4-3.137 - Rules and regulations

Subject to the "Administrative Procedure Act," P.L. 1968, c. 410 (C. 52:14B-1 et seq.):

a. The Director of the Division of Taxation shall adopt rules and regulations necessary for the proper certification of a tax exemption and the form of a certificate to be issued;

b. The commissioner shall adopt rules and regulations establishing technical standards for automatic fire suppression systems necessary to qualify those systems for exemption from taxation pursuant to this act.

N.J.S. § 54:4-3.137

L.1983, c.309, s.8.