Limited partnership associations formed under N.J.S.A. 42:3-1 are subject to tax under the Act. No new limited partnership associations shall be formed in New Jersey in accordance with N.J.S.A. 42:3-1 et seq. after September 21, 1988.
N.J. Admin. Code § 18:7-1.5
See: 26 N.J.R. 761(a), 26 N.J.R. 1696(b).