The rules in this chapter are promulgated by the New Jersey Economic Development Authority to implement P.L. 1997, c. 334, as amended at P.L. 2009, c. 90, P.L. 2010, c. 10, P.L. 2020, c. 156, and P.L. 2021, c. 160. The act establishes a corporation business tax benefit certificate transfer program to assist new or expanding emerging technology and biotechnology companies in New Jersey.
N.J. Admin. Code § 19:31K-1.1
See: 42 N.J.R. 1348(a), 42 N.J.R. 2322(b).
Substituted "c. 334, as amended by P.L. 2009, c. 90 and P.L. 2010, c. 10 " for "c.334".
Amended by R.2022 d.052, effective 4/18/2022.
See: 54 N.J.R. 122(a), 54 N.J.R. 718(b).
Substituted a comma for "and" following "90", and inserted ", P.L. 2020, c. 156, and P.L. 2021, c. 160 ".