Back
to top
  • COVID-19 Information
COVID-19 is still active. Stay up to date on vaccine information. Visit: covid19.nj.gov
Governor Phil Murphy • Lt. Governor Sheila Oliver

Department of the Treasury

Proposed Rules and Amendments

The proposed rules below are listed in chronological order with the most recent proposals first. Scroll down or use the navigational links to jump to a specific date.

Disclaimer: Notices of Proposal are posted on this site by the Department of the Treasury to comply with N.J.S.A. 52:14B-4 to inform the public about pending rules. This is the official text of the proposal published in the New Jersey Register.

Date of Proposal Title Citation Division End of Comment Period
March 6, 2023 Personal-Use Cannabis Rules Readoption of Specially Adopted Rules with Amendments: N.J.A.C. 17:30; Adopted New Rules: N.J.A.C. 17:30-12, 13 15 and 20.7; and Adopted Recodification with Amendments: N.J.A.C. 17:30-2.2 and 2.3 Division - New Jersey Cannabis Regulatory Commission N/A
March 6, 2023 Business Certification for Lesbian, Gay, Bisexual, Transgender, Queer, Questioning+ (LGBTQ+) Adopted New Rules: N.J.A.C. 17:47 Division of Revenue and Enterprise N/A
February 6, 2023 State Leasing and Space Utilization Notice of Readoption: N.J.A.C. 17:11 Division of Property Management and Construction N/A
February 6, 2023 Classification and Prequalification of Firms: Electronic Procurement of Public Works Construction Notice of Readoption: N.J.A.C. 17.19 Division of Property Management and Construction N/A
January 17, 2023 New Jersey Gross Income Tax Readoption: N.J.A.C. 18:35 Division of Taxation N/A
December 19, 2022 Rules of the Lottery Commission Readoption: N.J.A.C. 17:20 Division of State Lottery N/A
December 5, 2022 Uniform Transitional Utility Assessment Adopted New Rules: N.J.A.C. 18.9 Division of Taxation N/A
December 5, 2022 Alcoholic Beverage Tax Act-State Licensees Readoption: N.J.A.C. 18.3 Division of Taxation N/A
December 5, 2022 Litter Control Fee Readoption: N.J.A.C. 18.38 Division of Taxation N/A
November 21, 2022 Controlling Interest Transfer Tax Readoption: N.J.A.C. 18:16A Division of Taxation N/A
November 21, 2022 State Police Retirement System: Disability Rules, COVID-19 Accidental Disability, and Accidental Death Rates Proposed Amendments : N.J.A.C. 17:5-4.2, 5.1, 5.4, 5.6, 5.13, and 6.1and Proposed New Rules: N.J.A.C. 17:5-5.8, 5.12, and 8 Division of Pension and Benefits January 20, 2023
November 21, 2022 General Policies and Procedures

Readoption: N.J.A.C. 18.2

Division of Taxation N/A
November 7, 2022 Business Certification for Lesbian, Gay, Bisexual, Transgender, Queer, Questioning+ (LGBTQ+) Businesses

Proposed New Rules: : N.J.A.C. 17:47

Division of Revenue and Enterprise Services January 6, 2023
October 17, 2022 Teachers' Pension and Annuity Fund

Proposed Readoption with Amendments : N.J.A.C. 17:3 and Proposed New Rules: N.J.A.C. 17:3-4.7, 6.6, 6.15, and 6.23

Division of Pension and Benefits December 16, 2022
September 19, 2022 Corporation Business Tax Act-Combined Reporting, Net Operating Losses, Tax Returns and Other Matters

Adopted Amendments: N.J.A.C. 18:7-1.3, 1.14, 1.16, 1.17, 2.1, 3.4, 3.6, 3.10, 3.13, 3.15, 3.16, 3.23, 5.2, 5.11, 5.12, 5.13, 5.14, 5.15, 7.6, 8.3, 8.7, 8.8, 8.10A, 8.12, 10.1, 11.6, 11.7, 11.8, 11.12, 11.15, 11.17, 11.18, 12.1, 12.2, 12.3, and 13.8 Adopted New Rules: N.J.A.C. 18.7-1.24, 1.25, 3.23A, 3.26, 3.27, 3.28, 3.29, 5.21, 5.22, 5.23, 11.17A, and 21

Division of Taxation N/A
September 19, 2022 Internet Sales of Lottery Tickets by the Division of State Lottery

N.J.A.C. 17:20-1.5

Division of State Lottery November 18, 2022
September 19, 2022 Ongoing Requirements to Maintain Courier Service Registration

N.J.A.C. 17:20-12.6

Division of State Lottery November 18, 2022
September 6, 2022 Procurement Bureau; Contract Compliance and Audit Unit; and Distribution Support Services Unit

Adopted Amendments: N.J.A.C. 17:12-1.5, 1A.2, 5.3, 5.4, and 5.5

Adopted New Rule: N.J.A.C. 17:12-3 		Division of Purchase and Property N/A
January 18, 2022 Sales and Use Tax Review Commission Readoption: N.J.A.C. 18:7-24A Division of Taxation N/A
May 16, 2022 Corporation Business Tax Act-Combined Reporting, Net Operating Losses, Tax Returns and Other Matters Proposed Amendments: N.J.A.C. 18:7-1.3, 1.14, 1.16, 1.17, 2.1, 3.4, 3.6, 3.10, 3.13, 3.15, 3.16, 3.23, 5.2, 5.11, 5.12, 5.13, 5.14, 5.15, 7.6, 8.3, 8.7, 8.8, 8.10A, 8.12, 10.1, 11.6, 11.7, 11.8, 11.12, 11.15, 11.17, 11.18, 12.1, 12.2, 12.3, and 13.8 Proposed New Rules: N.J.A.C. 18.7-1.24, 1.25, 3.23A, 3.26, 3.27, 3.28, 3.29, 5.21, 5.22, 5.23, 11.17A, and 21 Division of Taxation July 15, 2022
April 18, 2022 Public Employees’ Retirement System Covid-19 Accidental Disability Rules Proposed Amendments: N.J.A.C. 17:2-A.1, 2.1, 3.2, 3.14, 4.1, 4.9, 4.11, 5.1, 6.1, 6.5, 6.10, 6.26, 7.1. 8.1, 8.4, 8.5, 8.6, and 8.14 Proposed New Rules: N.J.A.C. 17:2-6.6, 6.23, 7.3, 8.2, and 10 Division of Pensions and Benefits June 17, 2022
April 18, 2022 Procurement Bureau; Contract Compliance and Audit Unit; and Distribution Support Services Unit Proposed Amendments: N.J.A.C. 17:12 and Proposed New Rule: N.J.A.C. 17:12-3.5 Division of Purchase and Property June 17, 2022
April 4, 2022 Uniform Transitional Utility Assessment Proposed New Rule: N.J.A.C. 18:9 Division of Taxation June 3, 2022
March 7, 2022 Petroleum Products Gross Receipts Tax Proposed New Rule: N.J.A.C. 18:18A Division of Taxation May 6, 2022
March 7, 2022 Director’s Tax Credit Purchase Program Proposed New Rule: N.J.A.C. 18:34 Division of Taxation May 6, 2022
February 7, 2022 New Jersey Notary Public Rules Adopted New Rules: N.J.A.C. 17:50 Division of Revenue and Enterprise Systems N/A
November 1, 2021 Rules of the State Investment Council Readoption with Amendments: N.J.A.C. 17:16 State Investment Council N/A
October 18, 2021 New Jersey Notary Public Rules: Continuing Education and Examination Requirements Specially Adopted: N.J.A.C. 17:50-1
and Concurrently Proposed New Rules: N.J.A.C. 17:50-2 		Division of Revenue and Enterprise Systems December 17, 2021
August 2, 2021 Historic Site Real Property Tax Exemptions Under P.L. 2007, c. 157 Readoption: N.J.A.C. 18:41 Division of Taxation N/A
July 19, 2021 Alternate Benefit Program Readoption: N.J.A.C. 17:7 Division of Pensions and Benefits N/A
July 6, 2021 Unclaimed Personal Property Readoption: N.J.A.C. 17:18 Division of Unclaimed Personal Property N/A
July 6, 2021 Rules of the State Investment Council Proposed Readoption with Amendments: N.J.A.C. 17:16 State Investment Council September 4, 2021
June 6, 2021 Electronic Procurement of Public Works Construction Project Rules Adopted New Rules: N.J.A.C. 17:19-6 Division of Property Management and Construction N/A
June 21, 2021 Supplemental Annuity Collective Trust Proposed Readoption with Amendments: N.J.A.C. 17:8 Division of Pensions and Benefits August 20, 2021
June 7, 2021 State House Commission: Judicial Retirement System Disability Retirement Process Adopted Amendments: N.J.A.C. 17:10-1.5, 2.2, 2.3, 2.4, 3.4, 3.5, 4.5, 4.7, 4.9, 5.1, 5.2, 5.4 and 5.10; Adopted Repeal and New Rule: N.J.A.C. 17:10-3.6; Adopted New Rule: N.J.A.C. 17:10-1A Division of Pensions and Benefits N/A
April 19, 2021 Alternate Benefit Program Notice of Proposed Substantial Changes Upon Adoption to Proposed Amendments: N.J.A.C. 17:7-8.11 Division of Pensions and Benefits June 18, 2021
April 5, 2021 Corporation Business Tax Act Readoption of Specially Adopted Amendment with Amendments: N.J.A.C. 18:7-5.18 and Readoption of Specially Adopted New Rules with Amendments: N.J.A.C. 18:7-3.25, 5.19, and 5.20 Division of Taxation N/A
April 5, 2021 Closing Agreements and Compromises Readoption: N.J.A.C. 18:33 Division of Taxation N/A
January 19, 2021 Electronic Procurement of Public Works Construction Project Rules Proposed New Rules: N.J.A.C. 17:19-6 Division of Property Management and Construction March 20, 2021
January 19, 2021 Notice of Readoption Tax Maps Readoption: N.J.A.C. 18:23A Division of Taxation N/A
January 4, 2021 Gross Income Tax Act - New Jersey Health Insurance Market Preservation Act Rules Proposed New Rules: N.J.A.C. 18:35-12 and Proposed Amendment: N.J.A.C. 18:35-8.1 Division of Taxation March 5, 2021
January 4, 2021 Notice of Readoption - Conference and Appeals Readoption with Technical Changes: N.J.A.C. 18:32 Division of Taxation N/A
January 4, 2021 Notice of Readoption - Office of Criminal Investigation Readoption: N.J.A.C. 18:31 Division of Taxation N/A
January 4, 2021 Public Employees Retirement System-World Trade Center Accidental Disability Rules Adopted New Rules: N.J.A.C. 17:2-9 Division of Pensions and Benefits N/A
December 21, 2020 Development of Women-Owned and Minority-Owned Small Businesses Adopted New Rules: N.J.A.C. 17:46 Unclaimed Property Administration N/A
November 16, 2020 Unclaimed Personal Property Proposed Readoption: N.J.A.C. 17:18 Unclaimed Property Administration January 15, 2021
November 2, 2020 State Police Retirement System 9/11 World Trade Center Accidental Disability Benefits Adopted Amendments: N.J.A.C. 17:5-4.2 and 6.1 and Adopted New Rule: N.J.A.C. 17:5-7 Division of Pensions and Benefits N/A
November 2, 2020 Corporation Business Tax Proposed Readoption of Specially Adopted Amendment with Amendments: N.J.A.C. 18:7-5.18 and Proposed Readoption of Specially Adopted New Rules with Amendments: N.J.A.C. 18:7-3.25, 5.19, and 5.20 Division of Taxation January 1, 2021
September 8, 2020 Alternate Benefit Program Proposed Readoption with Amendments: N.J.A.C. 17:7 Division of Pensions and Benefits November 7, 2020
September 8, 2020 Public Employees' Retirement System: World Trade Center Accidental Disability Rules Proposed New Rules: N.J.A.C. 17:2-9 Division of Pensions and Benefits November 7, 2020
September 8, 2020 Corporation Business Tax Act Adopted Amendments: N.J.A.C. 18:7-1.6 and 8.10 and Adopted New Rule: N.J.A.C. 18:7-8.10A Division of Taxation N/A
August 17, 2020 Development of Women-Owned and Minority-Owned Small Businesses Proposed New Rules: N.J.A.C. 17:46 Division of Revenue and Enterprise Systems October 16, 2020
May 4, 2020 Corporation Business Tax Act Special Adoption: N.J.A.C. 18:7-5.8; Special Adopted New Rules: N.J.A.C. 18:7-3.25, 5.19, and 5.20 Division of Taxation N/A
May 4, 2020 State Police Retirement System 9/11 World Trade Center Accidental Disability Benefits Proposed Amendments: N.J.A.C. 17:5-4.2 and 6.1; Proposed New Rules: N.J.A.C. 17:5-7 Division of Taxation July 3, 2020
April 6, 2020 Defined Contribution Retirement Program N.J.A.C 17:6 Pensions and Benefits N/A
March 16, 2020 Corporation Business Tax Act Proposed Amendments: N.J.A.C. 18:7-1.6 and 8:10; Proposed New Rule: N.J.A.C. 18:7-8:10A Division – Taxation May 15, 2020
January 6, 2020 Common Pension Funds, Real Assets, Private Equity Limitation Proposed Amendments: N.J.A.C. 17:16-69.9, 71.4 and 90.4 Division – State Investment Council April 6, 2020
July 15, 2019 Police and Firemen’s Retirement System Retirement Rules Proposed New Rules: N.J.C.A. 17:5A Board of Trustees of the Police and Firemen’s Retirement System September 13, 2019
July 15, 2019 Defined Contribution Retirement Program Proposed Readoption with Amendments: N.J.C.A. 17:6 Pensions and Benefits September 13, 2019
June 17, 2019 Public-Private Partnership Rules Proposed New Rules: N.J.A.C. 17:49 Office of Public Finance August 16, 2019
June 17, 2019 Disabled Veteran-Owned Business Set-Aside Adoption: N.J.A.C. 17:14 Administration N/A
March 18, 2019 State of New Jersey Cash Management Fund General Provisions Amendment: N.J.A.C. 17:16-61.1 State Investment Council May 17, 2019
March 4, 2019 Rules of the State Investment Council Proposed Amendments: N.J.A.C. 17:16-1.2, 3.1, 5.3, 23.4, 32.1, 32.2, 32.4, 48.3, 69.9, 71.4, 81.3, 90.4, 95.4, and 100.4 State Investment Council May 3, 2019
March 4, 2019 State Police Retirement System Rules Proposed Readoption with Amendments: N.J.A.C. 17:5 and Proposed New Rules: N.J.A.C. 17:5-1.7 and 5.6 Pensions and Benefits May 3, 2019
February 19, 2019 Police and Firemen’s Retirement System Rules Readoption: N.J.A.C. 17:4 Pensions and Investment N/A
January 22, 2019 Purchase Bureau and Contract Compliance and Administration Unit; Surplus Property Unit, Computer Distribution Program Readoption with Amendments: N.J.A.C. 17:12 and Adopted New Rules: N.J.A.C. 17:12-1A.4, 1B, and 2.9 Division of Purchase and Property N/A
December 3, 2018 Tax Amnesty Special Adopted New Rules: N.J.A.C. 18:39 Taxation N/A
November 19, 2018 Public Employees’ Retirement System Notice of Administrative Change: N.J.A.C. 17:2-3.8 Pensions and Benefits N/A
November 19, 2018 Luxury Tax Readoption with Amendments: N.J.A.C. 18:25 Taxation N/A
November 19, 2018 Spill Compensation and Control Tax Readoption with Amendments: N.J.A.C. 18.37 Taxation N/A
November 5, 2018 Police and Firemen’s Retirement System Rules Proposed Readoption: N.J.A.C. 17.4 Pensions and Benefits January 4, 2019
October 1, 2018 9-1-1 Emergency Telephone System Readoption: N.J.A.C. 17:24 New Jersey Office of Information Technology N/A
October 1, 2018 Purchase Bureau and Contract Compliance and Administration Unit; Surplus Property Unit, Computer Distribution Program Proposed Readoption with Amendments: N.J.A.C. 17:12 and Proposed New Rules: N.J.A.C. 17:12-1A.4, 1A.6, 1B, and 2.9 Division of Purchase and Property November 30, 2018
September 3, 2018 Teachers’ Pension and Annuity Fund Notice of Adoption/Adopted Amendments:  N.J.A.C. 17:3-3.8 and 3.13 Pensions and Benefits N/A
July 16, 2018 Transfer Inheritance Tax and Estate Tax Notice of Adoption: N.J.A.C. 18:26 Taxation N/A
July 16, 2018 Alternate Benefit Program Notice of Adoption: N.J.A.C. 17:7-1.2, 2.1,5.7, 9.2, 12.1, 14.1, and 16.1; Adopted New Rules: N.J.A.C 17:7-12.5-12.19 Pensions and Benefits N/A
July 2, 2018 Common Pension Funds General Provisions Proposed Readoption of Specially Adopted Amendment: N.J.A.C. 17:16-69.1 State Investment Council August 31, 2018
July 2, 2018 Real Property Tax Exemption for Permanently and Totally Disabled War Veterans or Surviving Spouses, Surviving Spouses, Surviving Civil Union Partners, or Surviving Domestic Partners of Disabled War Veterans and Surviving Spouses, Surviving Civil Union Partners, or Surviving Domestic Partners of Servicepersons. Notice of Adoption:  N.J.A.C. 18:28 Taxation N/A
June 18, 2018 Spill Compensation and Control Tax Proposed Readoption with Amendments: N.J.A.C. 18:37 Taxation August 17, 2018
June 18, 2018 Luxury Tax Proposed Readoption with Amendments: N.J.A.C. 18:25 and Proposed Repeal: N.J.A.C. 18:25-1.3 Taxation August 17, 2018
May 21, 2018 Disabled Veteran-Owned Business Set-Aside Proposed New Rules N.J.A.C. 17:14 Administration July 20, 2018
February 5, 2018 Teachers’ Pension and Annuity Fund Proposed Amendments:  N.J.A.C. 17:3-3.8 and 3.13 Pensions and Benefits June 15, 2018
March 5, 2018 Alternate Benefit Program Proposed Amendments: N.J.A.C. 17:7-1.2, 2.1, 5.7, 9.2, 12.1, 14.1, and 16.1; Proposed New Rules: N.J.A.C. 17:7-12.5 through 12.19 Pensions and Benefits May 4, 2018
March 5, 2018 9-1-1 Emergency Telephone System N.J.A.C. 17:24 Office of Information Technology May 4, 2018
January 16, 2018 Local Property Tax: General Notice of Adoption: N.J.A.C. 18:12 Division of Taxation N/A
January 16, 2018 General Administration Purchases and Eligible Service Notice of Adoption: N.J.A.C. 17:1 Division of Pensions and Benefits N/A
January 16, 2018 Public Employees Retirement System Notice of Adoption; N.J.A.C. 17:2 Division of Pensions and Benefits N/A
January 2, 2018 Rules of the Lottery Commission Proposed Amendments; N.J.A.C. 17:20-1.1,1.2, 1.3, 1.4, 2.1, 3.1, 4.1, 4.3, 4.4, 4.5, 4.6, 4.9, 4.10, 4.11, 5.1 Through 5.6, 6.1 through 6.6,  7.1, 7.4, 7.12, 9.1, 10.1, 10.2 and 10.3 Proposed New Rules: N.J.A.C. 17:20-4.12 and 12 Division of State Lottery March 3, 2018
December 4, 2017 Unclaimed Personal Property N.J.A.C. 17:18 Unclaimed Property Administration February 2, 2018
December 4, 2017 Small Business Set Aside Rules N.J.A.C. 17:13 Division of Administration N/A
October 16, 2017 Motor Vehicles Proposed Amendments: N.J.A.C. 18:24-7.4, 7.5, 7.8, 7.13, 7.14, 7.19, and 7.21 Taxation December 15, 2017
October 16, 2017 Public Employee Charitable Fund-Raising Campaign Adopted New Rules: N.J.A.C. 17:28 Administration N/A
October 2, 2017 County Tax Assessor Pilot Program Under P.L. 2009, c. 118 (N.J.S.A. 54:1-86 through 100 and 52:27D-505) Readoption: N.J.A.C. 18:17A Taxation N/A
September 18, 2017 General Administration Purchases and Eligible Service Proposed Amendment – N.J.A.C. 17:1-4.1 Pensions and Investments November 17, 2017
September 5, 2017 Equal Employment Opportunity and Affirmative Action Rules Readoption with Amendments:  N.J.A.C. 17:27 Purchase and Property November 4, 2017
September 5, 2017 Global Debt Obligations, Collateralized Notes and Mortgages, Non-Convertible Preferred Stock, Mortgage-Backed Senior Debt Securities; Mortgage-Backed Passthrough Securities Permissible Investments Global Diversified Credit Definitions, Permissible Investments, Limitations Proposed Amendments:  N.J.A.C. 17:16-12.2, 19.2, 23.1, 23.2, 23.4, 40.2 and 58.2 Investment November 4, 2017
August 21, 2017 Motor Fuels Tax Readoption with Amendment N.J.A.C. 18:18 Taxation N/A
August 7, 2017 Local Property Tax:  General Proposed readoption with amendments: N.J.A.C. 18:12 Taxation October 7, 2017
July 27, 2017 Common Pension Funds Special Adopted Amendment N.J.A.C. 17:16-69.1 Investment Council N/A
July 17, 2017 Procedural Guide for Occupying and Vacating Employee Housing Units Readoption N.J.A.C. 17:17 Residential Housing Management Board N/A
July 17, 2017 Proposed New Rule: Transfer Inheritance Tax and Estate Tax Proposed New Rule-N.J.A.C. 18:26 Taxation September 15, 2017
July 17, 2017 Public Employees' Retirement System Proposed Readoption with Amendments: N.J.A.C. 17:2 and Proposed Repeal and New Rule: N.J.A.C. 17:2-6.11 Pensions and Benefits September 15, 2017
July 3, 2017 Cigarette Tax Act Rules Readopted with Amendment: N.J.A.C. 18:5, Adopted New Rule: N.J.A.C. 18:5-12.7 and Adopted Repeals: N.J.A.C. 18:5-5.6 and 6.26 Taxation  
July 3, 2017 Motor Fuels – Retail Sales Proposed Readoption with Amendments: N.J.A.C. 18:19 Taxation September 1, 2017
July 3, 2017 Public Employee Charitable Fund-Raising Campaign N.J.A.C. 17:28 Administration September 1, 2017
June 19, 2017 Corporation Business Tax Readoption with Amendments: N.J.A.C. 18:28 Taxation  
June 19, 2017 Real Property Tax Exemption for Permanently and Totally Disabled War Veterans or Surviving Spouses, Surviving Civil Union Partners, or Surviving Domestic Partners of Disabled War Veterans, and Surviving Spouses, Surviving Civil Union Partners, or Surviving Domestic Partners of Servicepersons Proposed New Rule: N.J.A.C. 18:28 Taxation August 18, 2017
June 5, 2017 Small Business Set-Aside N.J.A.C. 17:13 Administration August 4, 2017
April 17, 2017 Equal Employment Opportunity and Affirmative Action Rules N.J.A.C. 17:27 Purchase and Property June 16, 2017
August 6, 2016 Offset of State Lottery Prizes to Satisfy Defaulted Federal and State Student Loans Proposed Readoption: N.J.A.C. 17:43  Office of the State Treasurer September 6, 2016
August 1, 2016 Classification and Prequalification of Firms Proposed Amendments: N.J.A.C. 17:19-1.1,2.1,2.7,2.11,2.12,2.13,3.3,4.7,5.1, and 5.2 Proposed Repeal: N.J.A.C. 17:19-5.3 Division of Property Management and Construction October 30, 2016
August 1, 2016 Classification and Prequalification of Firms Proposed Amendments: N.J.A.C. 17:19-1.1,2.1,2.7,2.11,2.12,2.13,3.3,4.7,5.1, and 5.2  Division of Property Management and Construction September 30, 2016
July 5, 2016 Assessor Qualification Law N.J.A.C. 18:17 Taxation September 3, 2016
March 21, 2016 Classification and Prequalification of Firms Readoption: N.J.A.C. 17:19 Division of Property Management and Construction May 20, 2016
March 21, 2016 Sufficient Public Interest; Notice to be Given Proposed Amendment: N.J.A.C. N.J.A.C. 18:1-2.4 Taxation May 20, 2016
February 16,2016 State Leasing and Space Utilization Proposed Amendments: N.J.A.C. 17:11-1.3, 2.4, 4.3, 6.4, 7.5, 8.1, 8.2, 8.3, and 9.4  Division of Property Management and Construction April 15, 2016
January 19, 2016 General Administration Proposed Rule: N.J.A.C. 17:1; 17:1-3.13, 5.8, and 6.4 Pensions and Benefits March 19, 2016;
December 7, 2015 Sales and Use Tax   Proposed Rule: N.J.A.C. 18:24; 18:24-31.5 and 33.1; 18:24-2.2, 4.7, 5.15, 5.18, 12.4, 18, 22.4, 22.5, and 32.7; 18:24-2.14 as 8.6 Taxation February 5, 2016
December 7, 2015 Classification and Prequalification of Firms Proposed Rule: N.J.A.C. 17:19 Property Management and Construction February 5, 2016
December 7, 2015 Commercial Recording- Publication of Bulk Access Fee Schedules   Proposed Rule: N.J.A.C. 17:34 Revenue and Enterprise Services; Business Support Services Bureau   February 5, 2016
December 7, 2015 Division of Commercial Recording; Expedited Services, Preclearance Services, Trade Mark/Service Mark program, and Facsimile Proposed Rule: N.J.A.C. 17:35 Revenue and Enterprise Services   February 5, 2016
December 7, 2015 Judicial Retirement System Proposed Rule: N.J.A.C. 17:10-5.2 and 5.5 Pensions and Benefits February 5, 2016
October 5, 2015 Gross Income Tax Proposed Readoption and Amendments: N.J.A.C.  18:35 Proposed New Rule:  N.J.A.C. 18:35-2.9 Division of Taxation December 4, 2015
October 5, 2015 Litter Control Fee Proposed Readoption and Amendments: N.J.A.C.  18:38 Division of Taxation December 4, 2015
October 5, 2015 Alcoholic Beverage Tax Act – State Licensees Proposed Readoption and Amendments: N.J.A.C. 18:3-3.3, ;8.1, 8.3, 8.5, 8.10, 8.22, 8.23, 9.1through 9.6, .8, 9.10, 9.11, 9.12, 9.14, 9.16, 10.2, 10.3, 10.4, 10.10, 11/13, 12.2 through 12.5, 12.9, 13.3, 13.4, 13.7, 13.11, 13.12, 14.1 through 14.10, 14.17 and 18.3 Division of Taxation December 4, 2015
August 17, 2015 State Leasing and Space Utilization    Proposal Readoption: N.J.A.C. 17:11 Property Management and Construction   October 16, 2015  
August 17, 2015 General Policies and Procedures Business Registration and Tax Clearance Requirements for License Holders Proposed New Rules: N.J.A.C. 18:2-11 Taxation October 16, 2015
August 3, 2015 Controlling Interest Transfer Tax Proposal Readoption: N.J.A.C: 18:16A Taxation October 2, 2015  
August 3, 2015 General Policies and Procedures Proposal Readoption with Amendments: N.J.A.C. 18:2 Proposed Repeals and New Rules: N.J.A.C.: 18:2-2.8 and 3.6 Taxation October 2, 2015  
June 1, 2015 Teachers’ Pension and Annuity Fund Proposed Readoption and Amendments: N.J.A.C. 17:3, Proposed Repeal and New Rule: 17:3-6.11, Proposed Repeals: 17:3-1.8,6.15 Proposed New Rule: N.J.A.C. 17.3-4.14 Division of Pensions and Benefits July 31, 2015
December 1, 2014 Petroleum Products Gross Receipts Tax N.J.A.C.  18:18A Taxation January 30, 2015
October 6, 2014 Uniform Commercial Code (UCC) Proposed Readoption with Amendments: N.J.A.C. 17:33 Proposed New Rule N.J.A.C. 17:33-2.9 Proposed Repeal and New Rule: N.J.A.C. 17:33-2.3   Division of Revenue and Enterprise Services December 5, 2014
September 15, 2014 Uniform Transitional Utility Assessment N.J.A.C. 18:9 Taxation November 14, 2014
September 15, 2014 Sales and Use Tax Urban Enterprise Zones Act N.J.A.C. 18:24-31, 18:24-31.3A,18:24-31.5 Taxation November 14, 2014
September 15, 2014 Sales and Use Medical N.J.A.C. 18:24-37 Taxation November 14, 2014
August 4, 2014
REF: Proposal April 21, 2014		 Notice of Proposed Substantial Changes Upon Adoption to Proposed New Rules Fee for Service N.J.A.C.   17:39-3 Office of the Public Defender October 3, 2014
August 4, 2014 $250 Property Tax Deduction for Veterans, Surviving Spouses of Veterans, Surviving Spouses of Servicepersons, Surviving Registered Domestic Partners of Veterans, and Surviving Registered Domestic Partners of Serviceperson  N.J.A.C.   18:27 Taxation October 3, 2014
July 7, 2014 Corporate Business Tax Returns Electronic filing and Payment N.J.A.C.  18:7-11.19 Taxation September 5, 2014
May 5, 2014 Sales and Use Tax Review Commission Proposed New Rule: N.J.A.C. 18:24A Taxation July 4, 2014
April 21, 2014 Motor Fuels – Retail Sales Violations and Penalties Proposed Amendments: N.J.A.C. 18:19-3.1 Taxation June 20, 2014
April 21, 2014 Sales and Use Tax Sales of Software and Related Services Proposed Amendments: N.J.A.C.18:24-25.1 Proposed Repeal and New Rule: N.J.A.C. 18:24-25.6 Proposed New Rule: N.J.A.C. 18:24-25.1 and 25.7 Taxation June 20, 2014
April 21, 2014 Fees for Service N.J.A.C. 17:39-3 Office of the Public Defender June 20, 2014
April 7, 2014 Alternate Benefit Program Proposed Readoption with Amendments: N.J.A.C. 17:7 Proposed New Rules: N.J.A.C 17:7-8.11 and 22.1 through 22.6 Proposed Recodifications: N.J.A.C 17:7-22.4 and 22.7 as18.4 and 8.8 Pensions and Benefits June 6, 2014
April 7, 2014 General Policies and Procedures, Penalties and Interest, Civil Fraud N.J.A.C. 18:2-2.9 Taxation June 6, 2014
January 6, 2014 Closing Agreements and Compromises N.J.A.C.  18:33 Taxation March 7, 2014
January 6, 2014 Organization of the Division of Taxation N.J.A.C.  18:1 Taxation March 7, 2014
January 6, 2014 Supplemental Annuity Collective Trust Program N.J.A.C.17:8 Pensions and Benefits     March 7, 2014
October 7, 2013 Conferences and Appeals N.J.A.C.  18:32 Taxation December 6, 2013
June 17, 2013 State Investment Council Proposed Readoption: N.J.A.C. 17:16-1 and 3 Proposed Readoption with Amendments:N.J.A.C. 17:16 -4, 11, 12, 17, 19, 20, 23, 31,32,33,37,40,42,58,61,65,68,69,71,81,90,and 100 Proposed Readoption and Recodification with Amendments:   N.J.A.C. 17:16 -43 and 45 as 17:16-84 and 85, respectively Proposed Repeals: N.J.A.C. 17:16 -12.5, 13, 16, 17.5, 18 ,19.5 ,20.5, 21, 22, 23.5, 24, 41, 44, 46, 47, 62, 63, 65.9, and 67 Proposed New Rules: N.J.A.C. 17:16 – 5, 31.4, 48, 81.3, 82, 83, and 95 Proposed Repeal and New Rule: 17:16 – 4.11 Investments August 16, 2013
June 3, 2013 Unclaimed Personal Property N.J.A.C. 17:18, 17:18-5 Unclaimed Property Administration August 2, 2012
May 6, 2013 Teachers’ Pension and Annuity Fund Election of Member-Trustee N.J.A.C. 17:3-1.4 Division of Pensions and Benefits July 5, 2013
May 6, 2013 Sales and Use Tax Streamlined Sales and Use Tax Rules and Procedures   N.J.A.C. 18:24-5.16, 7.17, 10.2, 10.3, 10.4, 10.6, 11.2 and 19.7, 18:24B-1.1 Taxation July 5, 2013
April 15, 2013 CBT – Receipts from Services Performed in the State;Allocation for Certain Special Industries N.J.A.C. 18:7-1.6 and 8.10 Taxation June 14, 2014
January 23, 2013 Alternate Benefit Program Compliance with Internal Revenue Code Special Adoption New Rules: N.J.A.C. 17:7-1 through 21 Repeals: N.J.A.C. 17:7-1,2,3, and 4.6 Pensions and Benefits September 8, 2013
December 17, 2012 Dispute Settlement Office N.J.A.C. 17:39 Office of the Public Defender February 15, 2012
November 5, 2012 Assessor Qualifications Revocation or Suspension of Certificate; Notice N.J.A.C. 18:17-2.2 Taxation January 4, 2012
October 1, 2012 Common and Preferred Stocks and Debt Issues Convertible into Common Stock of Corporations and Exchange-Traded, Global, Regional, or Country Funds in Emerging Markets Permissible Investments; Limitations N.J.A.C. 17:16-46.2 and 46.4 State Investment Council November 30, 2012
October 1, 2012

Farmland Assessment

 N.J.A.C. 18:15- 1.1, 2.2, 2.7, 2.8, 2.10, 2.13, 3, 4.5, 6.1, 6.2, 6.4, 7.3, 7.4, 7.5, 7.6, 8.1, 8.2 , and 12 Taxation November 30, 2012
October 1, 2012 Common Stocks and Issues Convertible into Common Stocks (Trust Funds) Permissible Investments N.J.A.C. 17:16-42.2 State Investment Council November 30, 2012
October 1, 2012

Common Pension Fund

 N.J.A.C. 17:16-69.9 State Investment Council November 30, 2012
October 1, 2012

Mortgage Backed Senior Debt Securities: Mortgage Backed Passthrough Securities Permissible

 N.J.A.C. 17:16-58.2 State Investment Council November 30, 2012
October 1, 2012

Common and Preferred Stocks and Debt Issues Convertible into Common Stock of International Corporations and International Exchange-Traded Funds

N.J.A.C. 17:16—44.2 and 44.4 State Investment Council November 30, 2012
October 1, 2012 Non-Convertible Preferred Stocks of U.S. Corporations Permissible Investments N.J.A.C. 17:16-40.2 State Investment Council November 30, 2012
October 1, 2012 Bank Loans Definitions; Permissible Investments; Eligible Funds; Limitations N.J.A.C. 17:16-23.1 through 23.4 State Investment Council November 30, 2012
October 1, 2012 International government and Agency Obligations Definitions; Permissible Investments; Eligible Funds; Limitations N.J.A.C. 17:16-20.1 through 20.4 State Investment Council November 30, 2012
October 1, 2012

Corporate Obligations Permissible Investments: Limitations

 N.J.A.C. 17:16-12.2 and 12.4 State Investment Council November 30, 2012
October 1, 2012

Collateralized Notes and Mortgages Permissible Investments

 N.J.A.C. 17:16-19.2 State Investment Council November 30, 2012
October 1, 2012 International Corporate Obligations Permissible Investments; Limitations N.J.A.C. 17:16-16.2 and 16.4 State Investment Council November 30, 2012
August 20, 2012 Gross Income Tax Exclusions and Deductions N.J.A.C. 18:35-2.8 Taxation October 19, 2012
May 7, 2012 Deferred Compensation Plan General Provisions; Permissible Investments; Units of Participation, Valuation of Investments and Net Assets, Valuation of Units, Admission and Withdrawal, Limitations; Liquidation Proposed  Amendments: N.J.A.C. 17:16-65.1 through 65.6 and 65.9 Proposed Repeal:  N.J.A.C. 17:16-65.10 Investments September 14, 2012
May 7, 2012 Domestic Relations Orders N.J.A.C. 17:1-1.12 Pensions and Benefits July 6, 2012
May 7, 2012 Peacetime Military Service;Service Credit N.J.A.C. 17:1-3.10 Pensions and Benefits July 6, 2012
April 16, 2012 Gross Income Tax   Gambling winnings Subject to Withholdings N.J.A.C.18:35-7.6 Taxation June 15, 2012
March 5, 2012 Defined Contribution Retirement Program N.J.A.C.  17:6-2.1 and 5.8 Division of Pension and Benefits May 4, 2012
February 6, 2012 Permissible Investments N.J.A.C.  17:16-71.1 and 71.2 State Investment Council April 6, 2012
January 17, 2012 Corporation business Tax, Research and Development Credit, Minimum tax, Business Allocation Factor; Computation      N.J.A.C.  18:7-3.4, 3.23, and 8.1 Taxation March 17, 2012
December 19, 2011 Purchase Bureau and Contract Compliance and Administration Unit; Surplus Unit, Computer Distribution Program N.J.A.C. 17:12-1A.4as 2.3 Division of Purchase and Property February 17, 2012
December 19, 2011 Use of New Jersey World War II Memorial N.J.A.C. 17:15B Division of Property Management and Construction February 17, 2012
December 19, 2011 The Division of Purchase and Property (Division) proposes the readoption with amendment of its rules at N.J.A.C. 17:12 to clarify the processes related to the award and administration of State contracts as the centralized procurement agency surplus computers to local governmental entities, boards of education, nonpublic schools and nonprofit charitable corporations. Proposed Readoption with Amendments: N.J.A.C. 17:12 Division of Purchase and Property February 18, 2012
September 9, 2011 Common Pension Fund E Units of Participation; Valuation of Investments and Net Assets Valuations of Units; Admission and Withdrawal; Distribution of Realized Appreciation; Liquidation N.J.A.C. 17:16-69.3, 69.4, 69.6, 69.8, 69.9 and 69.10 N.J.A.C. 17:16-69.5 Investments November 05, 2011
September 9, 2011 Common Pension Fund D Units of Participation; Valuation of Investments and Net Assets Valuations of Units; Admission and Withdrawal; Distribution of Realized Appreciation; Liquidation N.J.A.C. 17:16-67.3, 67.4, 67.6, 67.8 and 67.10 N.J.A.C. 17:16-67.5 Investments November 05, 2011
September 9, 2011 Common Pension Fund B Units of Participation; Valuation of Investments and Net Assets Valuations of Units; Admission and Withdrawal; Distribution of Realized Appreciation; Liquidation N.J.A.C. 17:16-63.3, 63.4, 63.6, 63.8 and 63.10 N.J.A.C. 17:16-63.5 Investments November 05, 2011
September 9, 2011 Common Pension Fund A Units of Participation; Valuation of Investments and Net Assets Valuations of Units; Admission and Withdrawal; Distribution of Realized Appreciation; Liquidation N.J.A.C. 17:16-62.2, 62.3, 62.4, 62.6, 62.8 and 62.10 N.J.A.C. 17:16-62.5 Investments November 05, 2011
June 8, 2011 Authority Assistance Programs Economic Redevelopment and Growth Program Special Adopted and Concurrent Proposed New Rules N.J.A.C.19:31-4 New Jersey Economic Development Authority Treasury – General May 03, 2011
May 16, 2011

Definitions; Permissible Transactions; Eligible Funds; Limitations

 N.J.A.C.  17:16-45.1, 45.2 and 45.3  Investments July 15, 2011
May 16, 2011 Fixed Income Exchange-Traded Funds N.J.A.C. 17:16-22.1 and 22.2 Investments July 15, 2011
April 18, 2011 Teachers’ Pension and Annuity Fund N.J.A.C.17:3-2.7 Pensions and Benefits June 17, 2011
March 07, 2011 Refund Claim Procedures N.J.A.C.18:2-5.8 Investments May 6, 2011
February 22, 2011 Corporation Business Tax,Electronic Filing, Gross Income Tax, Electronic Filing Methods N.J.A.C. 18:7-17.10 and 18:35-6.4 Taxation April 23, 2011
February 7, 2011 Spill Compensation and Control Tax N.J.A.C. 18:37 Taxation April 8, 2011
February 7, 2011 Luxury Tax N.J.A.C. 18:25 Taxation April 8, 2011
February 7, 2011 Corporation Business Tax Foreign Corporations Subject to Tax N.J.A.C.18:7-1.8 Taxation April 8, 2011
February 7, 2011 Organization of the Division of Taxation - Relaxation of Rules N.J.A.C.18:1-2.6 Taxation April 8, 2011
February 7, 2011 Election Of Member -Trustee N.J.A.C.17:3-1.4 Pensions and Benefits April 8, 2011
December 6,2010 Private Equity - Limitations N.J.A.C. 17:16-90.4 Investments February 4, 2011
December 6,2010 Absolute Return Strategy Investments - Definitions; Limitations N.J.A.C. 17:16-100.1 Investments February 4, 2011
December 6,2010 Common Pension Fund E Limitation N.J.A.C. 17:16-69.9 Investments February 4, 2011
December 6,2010 Real Assets - Definitions; Limitations N.J.A.C. 17:16-71.1 and 71.4 Investments February 4, 2011
November 15, 2010 Local Property Tax N.J.A.C. 18:12 Taxation January 14, 2011
August 2, 2010 Expedited Services;  Preclearance of Documents;  Trade/Service Marks; Facsimile Filling Service N.J.A.C. 15:35-1, 2.4, 4.6, 5.1, 5.2,5.3, and 5.4 Division of Revenue October 1, 2010
May 30, 2009 Centralized Non-Tax Debt Collection 17:48 N.J.A.C.17:48 Division of Revenue July 3, 2009
November 3, 2008 Office of State Lottery Prizes to Satisfy Defaulted Federal & State Loans Proposed Readoption: N.J.A.C. 17:43 N.J.A.C.17:43 New Jersey State Lottery January 2, 2008
November 3, 2008 Lottery Commission Rules Proposed Readoption with Amendments: N.J.A.C. 12:20 12A:9 as 17:45 N.J.A.C.17:20 New Jersey Lottery January 2, 2009
October 3, 2008 Administrative Code – Readoption and Recodification Proposed Recodification with Amendments: N.J.A.C. 12A:9 as 17:45 N.J.A.C.12A:9 as 17:45 Division of Minority and Women Business Development December 20, 2008
October 3, 2008 Administrative Code – Readoption and Recodification Proposed Readoption with Recodification with Amendments: N.J.A.C. 12A:11 as 17:46 N.J.A.C. 12A:11 as 17:46 Division of Minority and Women Business Development December 20, 2008
October 3, 2008 Administrative Code – Readoption and Recodification Proposed Readoption with Amendments: N.J.A.C. 17:14 N.J.A.C. 17:14 Division of Minority and Women Business Development December 20, 2008
October 3, 2008 Administrative Code – Readoption and Recodification Proposed Readoption with Amendments: N.J.A.C. 17:13 N.J.A.C.17:13 Division of Minority and Women Business Development December 20, 2008
July 16, 2008 Property Management and Construction Classification and Prequalification of Firms Proposed Readoption with Amendments: N.J.A.C. 17:19 Proposed New Rule: N.J.A.C. 17:19-3.5 Proposed Repeals: N.J.A.C. 17:19-5.3 and 5.6 Proposed Recodifications with Amendments: N.J.A.C. 17:19-5 as 17:19-3 N.J.A.C. 17:19 Division of Property Management and Construction September 5, 2008
July 7, 2008 Commercial Recording: N.J.A.C. 17:35 N.J.A.C. 17:35 Division of Revenue September 5, 2008
July 7, 2008 Business Support Services Bureau/Commercial Recording Bureau Publication of Bulk Access Fee Schedules: N.J.A.C. 17:34 N.J.A.C. 17:34 Division of Revenue September 5, 2008
January 10, 2008 Administrative Code Proposed Re-adoption with Amendments: N.J.A.C. 17:11-1.1 et seq. State Leasing and Space Utilization N.J.A.C. 17:11-1.1 Division of Property Management and Construction March 22, 2008
July 16, 2007 Pursuant to Executive Order No, 66(1978), and N.J.S.A. 52:14B-5.1c, N.J.A.C. 17:33 will expire on February 18, 2007 N.J.A.C. 17:33 Division of Revenue Sept 15, 2007
March 5, 2007 Public Employee Charitable Fund-Raising Campaign Organization Eligibility; Appeal Procedure; Application Procedure N.J.A.C. 17:28-2.5, 2.7, 2.8, 3.1, 3.2 and 3.3 Office of the State Treasurer May 4, 2007
March 5, 2007 Charitable Fund-Raising Among Employees of Local Units of Government Organizational Eligibility; Application Procedure N.J.A.C. 17:29-2.4, 2.7, 3.1 and 3.4 Office of the State Treasurer May 4, 2007
February 5, 2007 Division of Pensions and Benefits. Police and Firemen's Retirement System. Proposed Amendment N.J.A.C. 17:4-4.1 Creditable Compensation. Proposed amendments N.J.A.C. 17:4-4.1 Division of Pensions and Benefits April 6, 2007
January 16, 2007 The Office of the State Treasurer is proposing for readoption with amendments rules (Proposed Rule No. PRN 2007-13) regarding the Lottery Prize Offset for Child Support and Public Assistance Payments in N.J.A.C. 17:42 Proposed Readoption with amendments rules N.J.A.C. 17:42 (Proposed Rule No. PRN 2007-13): New Jersey Lottery March 17, 2007
April 3, 2006 Rules for Implementation of the Higher Education Funding Act Proposed Amendment: N.J.A.C. 17:26 Division of Administration June 3, 2006
March 7, 2005 Debts Owed to the HESAA by Public and Private Sector Employees Proposed Readoption: N.J.A.C. 17:25 Treasury / Higher Education Student Assistance Authority May 7, 2005
December 6, 2004 The Division of Purchase and Property (Division) proposes the readoption with amendment of its rules at N.J.A.C. 17:12 to clarify the processes related to the award and administration of State contracts as the centralized procurement agency for State government as well as the process of donating surplus computers to local governmental entities, boards of education, nonpublic schools and nonprofit charitable corporations. Proposed Amendments: N.J.A.C. 17:12 Division of Purchase & Property February 5, 2005
June 7, 2004 The department proposes to amend the rules in order to clarify and define standards that are necessary to implement the law. Of particular note are amendments that will enable the ½ of one percent training funds that are allocated from the total cost of a construction project for the training of minorities and women in construction trades to be used to train minorities and women to work on any public construction project in the state of New Jersey Proposed Amendments: N.J.A.C. 17:27 Division of Contract Compliance and Equal Opportunity in Public Contracts August 7, 2004
May 17, 2004 Rules for Implementation of the Higher Education Funding Act Definitions; Ineligibility; Application Process; Payments from the Fun Proposed Amendments: N.J.A.C. 17:26-1.3, 2.3, 3.1 and 4.1 Division of Administration July 16, 2004
December 2, 2003 Charitable Fund-Raising Among Employees of Local Units of Government Proposed Amendment: N.J.A.C. 17:29-1.1 Office of the State Treasurer February 4, 2004
December 2, 2003 Charitable Fund-Raising Among Employees of Local Units of Government Proposed Adoption: N.J.A.C. 17:29-1.1 Office of the State Treasurer February 4, 2004
June 2, 2003 Offset of State Lottery Prizes to Satisfy Defaulted Federal and State Student Loans Proposed Readoption with Amendments: N.J.A.C. 17:43 Proposed Readoption with Amendments: N.J.A.C. 17:43

Notice of Proposed Readoption

Office of the State Treasurer September 29, 2003
June 6, 2003 Proposed Amendments to the New Jersey Administrative Code: Consolidated Police and Firemen's Pension Fund and PERS Disability retirements P.L. 2001, c. 5 (N.J.S.A. 52:14B-4) Division of Pensions and Benefits August 6, 2003
June 2, 2003 Proposed Rule Readoption/Recodification for Commercial Recording Services N.J.A.C. 15:2 as 17:35 Division of Revenue August 2, 2003
May 8, 2003 Proposing the readoption, with amendments, of the administrative rules titled at N.J.A.C. 17:14 (N.J.A.C. 12A:10A), "Minority and Female Contractor and Subcontractor Participation in State Construction Contracts". N.J.A.C. 17:14 (N.J.A.C. 12A:10A) Division of Property Management and Construction July 5, 2003
May 7, 2003 Proposing the readoption, with amendments, of the administrative rules titled at N.J.A.C. 17:13 (N.J.A.C. 12A:10) N.J.A.C. 17:13 (N.J.A.C. 12A:10) Division of Purchase and Property July 5, 2003
May 2, 2003 Proposed New Rules Governing the Classification and Qualification of Bidders N.J.A.C. 17:19-1.1 Division of Property Management and Construction May 22, 2003
April 7, 2003 Commercial Recording Publication of Bulk Access Fee Schedules N.J.A.C. 17:34 Division of Revenue June 6 , 2003
October 31, 2002 Proposed Regulations for State Uniform Commercial Code N.J.A.C. 17:33 Division of Revenue January 17, 2003
October 18, 2002 Public Employee Charitable Fund-Raising Campaign N.J.A.C. 17:28 Office of the State Treasurer December 20, 2002
October 7, 2002 State Leasing and Space Utilization N.J.A.C. 17:11-1.1 Division of Property Management and Construction December 6, 2002
July 1, 2002 Government Records N.J.A.C. 17:44 Administration September 11, 2002


Last Updated: Tuesday, 03/07/23