N.J. Admin. Code Tit. 16, ch. 41A
Chapter 41A formerly contained the Outdoor Advertising Tax Act Rules, which were filed and became effective prior to 9/1/1969. The original text was adopted by the Director, Division of Taxation, Department of the Treasury, pursuant to N.J.S.A. 54:40-64 and subsequently codified at N.J.A.C. 18:21. Pursuant to N.J.S.A. 27:1A-52, all functions, powers and duties regarding the Outdoor Advertising Tax Act were transferred to the Department of Transportation, effective 7/1/1972, and codified at N.J.A.C. 16:41A. Pursuant to Executive Order No. 66 (1978), Chapter 41A was readopted as R.1990 d.123, effective 1/23/1990. See: 21 New Jersey Register 3868(b), 22 New Jersey Register 670(a). See, also: 22 New Jersey Register 157(b), 22 New Jersey Register 621(a). Chapter 41A was repealed by R.1992 d.206 and replaced by N.J.A.C. 16:41C, Roadside Sign Control and Outdoor Advertising, effective 5/4/1992. See: 24 New Jersey Register 695(a), 24 New Jersey Register 1807(a).