# N.J. Stat. § 54A:4-1.2: Regulations

> New Jersey · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-1.2

## Section

- **Citation:** N.J. Stat. § 54A:4-1.2
- **Heading:** Regulations
- **Jurisdiction:** New Jersey
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** NJ Code / Title 54A / Chapter 4 / Section 4-1.2

## Text

5. Notwithstanding the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), to the contrary, the Director of the Division of Taxation in the Department of the Treasury may adopt, immediately upon filing with the Office of Administrative Law, regulations that the director deems necessary to implement the provisions of sections 1 through 3 of P.L.2023, c.125 (C.54A:4-1.1 et al.), which regulations shall be effective for a period not to exceed 180 days from the date of the filing. The director shall thereafter amend, adopt, or readopt the regulations in accordance with the requirements of P.L.1968, c.410 (C.52:14B-1 et seq.). L.2023, c.125, s.5.

## Nearby sections

- [N.J. Stat. § 54A:4-1 Resident credit for tax of another state.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-1.md)
- [N.J. Stat. § 54A:4-1.1 Resident taxpayer, income, wage tax refund denied, appeal, judgement resulting in refund, credit against tax.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-1.1.md)
- [N.J. Stat. § 54A:4-1.2 Regulations.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-1.2.md)
- [N.J. Stat. § 54A:4-2 Credit for taxes withheld, paid by S corporation](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-2.md)
- [N.J. Stat. § 54A:4-4 Credit in lieu of refund of unemployment compensation contributions](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-4.md)
- [N.J. Stat. § 54A:4-5 Reimbursement of director by division of unemployment and temporary disability insurance](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-5.md)
- [N.J. Stat. § 54A:4-6 Findings, declarations relative to an earned income tax credit](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-6.md)
- [N.J. Stat. § 54A:4-7 New Jersey Earned Income Tax Credit program.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-7.md)
- [N.J. Stat. § 54A:4-8 Annual appropriation for administration](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-8.md)
- [N.J. Stat. § 54A:4-9 Availability of statistical information](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-9.md)
- [N.J. Stat. § 54A:4-10 Regulations](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-10.md)
- [N.J. Stat. § 54A:4-11 Gross income tax credit for employment of certain handicapped persons.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-11.md)
- [N.J. Stat. § 54A:4-12b Tax credit, film expenses, certain.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-12b.md)
- [N.J. Stat. § 54A:4-13 Credit against tax due.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-13.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C4_S4-1.2. Check the current official text before relying on it. Not legal advice.