The text of the Division proposals and adoptions may be found at the public access internet portal: www.lexisnexis.com/njoal. The preceding hyperlink is posted with the permission of LexisNexis.

Proposals:

In the New Jersey Register, vol. 40, no.24, (December 15, 2008) 40 N.J.R.6944, PRN 2008-410, the Division of Taxation proposes amendments to N.J.A.C. 18:7-3B.1, 3B.2 and 3B.3, and a new rule at N.J.A.C. 18:7-3B.8, dealing with a Corporation Business Tax credit for digital media production costs.

In the New Jersey Register, vol. 40, no.24, (December 15, 2008) 40 N.J.R.6947, PRN 2008-402, the Division of Taxation proposes to readopt with amendments N.J.A.C. 18:14, Senior Citizens, Disable Persons and Surviving Spouses/Surviving Civil Union Partners Deduction.

In the New Jersey Register, vol. 40, no.24, (December 15, 2008) 40 N.J.R.6953, PRN 2008-409, the Division of Taxation proposes to readopt N.J.A.C. 18:23, Railroad Property Tax.

In the New Jersey Register, vol. 40, no.19, (October 6, 2008) 40 N.J.R. 5565(a), PRN 2008-337, the Division of Taxation has proposed a new rule, N.J.A.C. 18:7-7.4, about a requirement of the Department of Labor and Workforce Development for the use of electronic transmission for the filing of payment of contributions and the reporting of wages and contributions by employers.

In the New Jersey Register, vol. 40, no. 9 (May 5, 2008), 40 N.J.R. 2226(a) PRN 2008-160, the Division of Taxation has proposed Readoption with Amendments of Domestic Security Fee Rules: N.J.A.C. 18:40.

In the New Jersey Register, vol. 40, no. 9 (May 5, 2008), 40 N.J.R. 2222(a) PRN 2008-158, the Division of Taxation has proposed Readoption with Amendments of Gross Income Tax Rules, N.J.A.C. 18:35.

In the New Jersey Register, vol. 40, no. 8 (April 21, 2008) 40 N.J.R. 2101 (a) PRN 2008-119, the Division of Taxation has proposed Readoption with Amendments of N.J.A.C. 18:2; dealing with General Policies and Procedures.

In the New Jersey Register, vol. 40, no. 7 (April 7, 2008) 40 N.J.R. 1777 (a) PRN 2008-116, the Division of Taxation has proposed New Rules: N.J.A.C. 18:24-7.20, 7.21, 13.3, 19.9, 23.4 and 32 through 36, proposed Repeals: N.J.A.C. 18:24-1.3, 1.4, 5.17, 17.3, 22.4 and 22.5, and proposed Repeals and New Rules: N.J.A.C. 18:24-1.2, 6, 7.15, 12.2, 12.4, 15, 23.2, 23.3, 25 and 27; dealing with Sales Tax.

Adoptions:

In the New Jersey Register, vol. 40, no.21 (November 3, 2008) 40 N.J.R.6473(a), the Division of Taxation has Readopted N.J.A.C. 18:41 rules dealing with Historic Site Real Property Tax Exemptions.

In the New Jersey Register, vol. 40, no.19, (October 6, 2008) 40 N.J.R. 5845(b), the Division of Taxation has Readopted N.J.A.C. 18:38 rules dealing with the Litter Control Fee.

In the New Jersey Register, vol. 40, no.19, (October 6, 2008) 40 N.J.R. 5845(a), the Division of Taxation has Readopted N.J.A.C. 18:3 rules dealing with the Alcoholic Beverage Tax.

In the New Jersey Register, vol. 40, no.18, (September 15, 2008) 40 N.J.R. 5245, the Division of Taxation has Readopted with Amendments N.J.A.C. 18:35 rules dealing with the Gross Income Tax.

In the New Jersey Register, vol. 40, no. 14 (July 21, 2008) 40 N.J.R. 4342(a), the Division of Taxation has Readopted with Amendments N.J.A.C. 18:26 rules dealing with Transfer Inheritance and Estate Tax.

In the New Jersey Register, vol. 40, no. 13 (July 7, 2008) 40 N.J.R. 4225(a), the Division of Taxation has Adopted Amendment N.J.A.C. 18:35-4.1; dealing with the computation of Gross Income Tax Credit for Taxes Paid to Other Jurisdictions.

In the New Jersey Register, vol. 40, no. 13 (July 7, 2008) 40 N.J.R. 4222(a), the Division of Taxation has Adopted New Rules N.J.A.C. 18:16A dealing with Controlling Interest Transfer Tax.

In the New Jersey Register, vol. 40, no. 7 (April 7, 2008) 40 N.J.R. 1923(b), the Division of Taxation has adopted amendments N.J.A.C. 18:26-1.1, 2.5, 2.6, 2.7, 2.16, 3A.2, 3A.3, 3A.8, 3A.10, 5.4, 5.11, 6.1, 6.2, 6.3, 6.4, 6.16, 7.4, 7.15, 8.12, 8.14, 9.13, 10.10, 11.1, 11.4, 11.15 and 11.30 dealing with Transfer Inheritance and Estate Tax Civil Unions.

In the New Jersey Register, vol. 40, no. 5 (March 3, 2008) 40 N.J.R. 1373(a), the Division of Taxation has adopted amendment N.J.A.C. 18:17-2.2; dealing with Assessor Qualification Law, Continuing Education Credit Hours.

In the New Jersey Register, vol. 40, no. 5 (March 3, 2008) 40 N.J.R. 1373(b), the Division of Taxation has adopted amendments: N.J.A.C. 18:35-1.1, 1.3, 2.4, 4.3, 6.2, 6.4, 7.4 and 11.1 and adopted new rule: N.J.A.C. 18:35-1.6 dealing with Gross Income Tax, Civil Union Act; Partnerships and Earned Income Tax Credit; Deductibility of Certain IRC §401(k) Contributions.

In the New Jersey Register, vol. 40, no. 1 (January 7, 2008) 40 N.J.R. 193(b), the Division of Taxation has Adopted Amendment N.J.A.C. 18:26-3A.3 and repealed and adopted new rule N.J.A.C. 18:26-3A.4; dealing with Transfer Inheritance and Estate Tax, simplified tax system and out-of-state property.

In the New Jersey Register, vol. 40, no. 1 (January 7, 2008) 40 N.J.R. 193(a), the Division of Taxation has Adopted Amendment N.J.A.C. 18:18-7.3; dealing with Motor Fuels Tax, Electronic filing.

In the New Jersey Register, vol. 40, no. 1 (January 7, 2008) 40 N.J.R. 192(b), the Division of Taxation has Adopted Amendment N.J.A.C. 18:7-20.3; dealing with Corporation Tax: Retroactive S Corp elections.

Notices:

In the New Jersey Register, vol. 40, no. 9 (May 5, 2008), 40 N.J.R. 2296(b), the Division of Taxation has published a public notice of Inflation Adjustments, Corporation Business Tax, New Jobs Investment Tax Credit.

In the New Jersey Register, vol. 40, no. 1 (January 7, 2008) 40 N.J.R. 224(a), the Division of Taxation has published a public notice dealing with 2008 Tax Rate Changes, Sanitary Landfill Taxes.