If the provisions of this subchapter conflicts with the provisions of any other tax rule concerning the payment of State taxes, except those taxes excepted in N.J.A.C. 18:2-3.4(c), the provisions of N.J.S.A. 54:48-4.1 and this chapter shall govern, unless the context clearly indicates otherwise.
N.J. Admin. Code § 18:2-3.11