Regulatory Services
This branch drafts rules, regulations and notices for publication in the New Jersey Register and the New Jersey State Tax News; acts as the Division liaison with the Office of the Attorney General on technical and regulatory issues; provides administrative and enforcement advice to Division management and staff on all tax laws under the jurisdiction of the Division; drafts proposed legislation; reviews legislation and prepares comments; provides technical assistance in the implementation of new tax laws; and analyzes, researches and responds to all taxpayers' inquiries and requests for technical advice or letter rulings.
As a sub-unit of the Regulatory Services Branch, the Exempt Organization Section processes and makes determinations on applications for Sales and Use Tax Exempt Organization Permits. For fiscal year 2006, the Exempt Organization Section mailed over 367 applications, ruled on 1,395 completed applications and issued 18 denials of exempt organization status.
The branch is charged with the responsibility of coordinating the processing of all Division rules and notices. The Administrative Practice Officer within the branch maintains contact with the Office of Administrative Law in order to oversee the promulgation of Division rules and their official publication in the New Jersey Register. A total of 13 rules and notices were proposed, adopted and published in fiscal year 2006.
Personnel of the Regulatory Services Branch have been assigned to staff the sales tax legislation recommendation function of the Sales and Use Tax Review Commission. In calendar year 2006, branch staff drafted 12 commission recommendations and compiled an Annual Report.
In fiscal year 2006, the branch researched and wrote over 2,200 taxpayer advice letters and answered approximately 14,000 telephone inquiries on technical matters.
Division's Organizational Chart
As a sub-unit of the Regulatory Services Branch, the Exempt Organization Section processes and makes determinations on applications for Sales and Use Tax Exempt Organization Permits. For fiscal year 2006, the Exempt Organization Section mailed over 367 applications, ruled on 1,395 completed applications and issued 18 denials of exempt organization status.
The branch is charged with the responsibility of coordinating the processing of all Division rules and notices. The Administrative Practice Officer within the branch maintains contact with the Office of Administrative Law in order to oversee the promulgation of Division rules and their official publication in the New Jersey Register. A total of 13 rules and notices were proposed, adopted and published in fiscal year 2006.
Personnel of the Regulatory Services Branch have been assigned to staff the sales tax legislation recommendation function of the Sales and Use Tax Review Commission. In calendar year 2006, branch staff drafted 12 commission recommendations and compiled an Annual Report.
In fiscal year 2006, the branch researched and wrote over 2,200 taxpayer advice letters and answered approximately 14,000 telephone inquiries on technical matters.
Division's Organizational Chart
Treasury: