N.J. Stat. § 54:48-2
As used in this subtitle:
"Commissioner" means the Director of the Division of Taxation in the Department of the Treasury.
"Department" means the Division of Taxation in the Department of the Treasury.
"Director" means the Director of the Division of Taxation.
"Prime rate" means the average predominant prime rate, as determined by the Board of Governors of the Federal Reserve System, quoted by commercial banks to large businesses as of the first business day of the calendar quarter within which the payment was due; except that as to the calculation of interest accruing on and after the July 1 next following enactment of P.L. 1992, c.175 "prime rate" means that rate quoted as of December 1 of the calendar year immediately preceding the calendar year in which the payment was due, provided however, that if the director determines that the prime rate quoted by commercial banks to large businesses varies by more than one percentage point from the rate otherwise determined, the director shall redetermine the prime rate to be that quoted prime rate for subsequent calendar quarters of the calendar year in which payments become due.
"State tax" means any tax which is payable to or collectible by the director, and "State tax law" means any law which levies or imposes a State tax as herein defined.
"Taxpayer" means any person owing or liable to pay any State tax or any person deemed by the director to be so owing or liable.
"Tax preparer" means any person who prepares for compensation, or who employs one or more persons to prepare for compensation, any return of tax or claim for refund under any State tax law.
N.J.S. § 54:48-2