Department of the TreasuryThe table below lists the enabling statutes and administrative rules that form the basis for the operations of each division of the Department of the Treasury. To access the full text of the statutes, go to the web site, browse through the index labeled “Statutes” to find the Title you wish to research, and then follow the links to the specific topic of interest. You may access full text of the administrative rules at . To find a specific topic, access the index of chapters and subchapters and follow the links to the content you wish to research.
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| Program/Function | Enabling Statutes | Rules | Processing Services and Fees/Charges |
|---|---|---|---|
| 52:18A-78.1 ET Seq. |
| Program/Function | Enabling Statutes | Rules | Processing Services and Fees/Charges |
|---|---|---|---|
| 52:27C-84 ET Seq. |
| Program/Function | Enabling Statutes | Rules | Processing Services and Fees/Charges |
|---|---|---|---|
| Investment | N.J.S.A. 52:18A-79 et seq. | N.J.A.C. 17:16-1.1 et seq. |
| Program/Function | Enabling Statutes | Rules | Processing Services and Fees/Charges |
|---|---|---|---|
| Business Entity Filing and Records | SexyÕæÈËSA Titles 14A, 15A, 42, 42:2A, 42:2C and 56:18A | SexyÕæÈËAC Title 17 | Service Levels (Various Programs) Fees/Charges (Various Programs) |
| Collection Agency Bonds | SexyÕæÈËSA Title 45:18-1 ET seq. | ||
| Non-tax Debt Collection | SexyÕæÈËSA Title 52:14B-4 ET seq. | SexyÕæÈËAC Title 17 | |
| Notaries Public | SexyÕæÈËSA Title 52:7-11 ET seq. | ||
| Records Management | SexyÕæÈËSA Title 47:3 ET seq. | SexyÕæÈËAC Title 15 | |
| Trade Names | SexyÕæÈËSA Title 56:1 ET seq. | ||
| Trade/Service Marks | SexyÕæÈËSA Title 56:3 ET seq. | SexyÕæÈËAC Title 17 | |
| Uniform Commercial Code | SexyÕæÈËSA Title 12:A-501 ET seq. | SexyÕæÈËAC Title 17 |
| Program/Function | Enabling Statutes | Rules | Processing Services and Fees/Charges |
|---|---|---|---|
| Program/Function | Enabling Statutes | Rules | Processing Services and Fees/Charges |
|---|---|---|---|
| Alcoholic Beverage Tax | 54:41-1 et seq | SexyÕæÈËAC Title 18 | |
| Atlantic City Casino Taxes & Fees | 5:12-148.1 to 5:12-148.3 5:12-148.8 5:12-173.2 | SexyÕæÈËAC Title 18 | |
| Atlantic City Luxury Tax | 40:48-8-15 et seq. 54:32B-24.1 et seq. | SexyÕæÈËAC Title 18 | |
| Atlantic City Tourism Promotion Fee | 40:48-8.45 et seq. | SexyÕæÈËAC Title 18 | |
| Cape May County Tourism Sales Tax | 40:54D-1 to 10 | SexyÕæÈËAC Title 18 | |
| Cigarette Tax | 54:40A-1 et seq. 56:7-18 et seq. | SexyÕæÈËAC Title 18 | |
| Corporation Business Tax | 54:10A-1 et seq. | SexyÕæÈËAC Title 18 | |
| Cosmetic Medical Procedures Gross Receipts Tax | 54:32E-1 et seq. | SexyÕæÈËAC Title 18 | |
| Domestic Security Fee | App.A:9-78 | SexyÕæÈËAC Title 18 | |
| Estate and Inheritance Taxes: | SexyÕæÈËAC Title 18 | ||
| Estate | 54:38-1 et seq. | SexyÕæÈËAC Title 18 | |
| Transfer Inheritance | 54:33-1 et seq. | SexyÕæÈËAC Title 18 | |
| Fur Clothing Retail Gross Receipts Tax and Fur Clothing Use Tax | 54:32G-1 et seq. | SexyÕæÈËAC Title 18 | |
| Gross Income Tax | 54A:1-1 et seq. | SexyÕæÈËAC Title 18 | |
| Hotel/Motel Occupancy Fee/Municipal Occupancy Tax | 54:32D-1 et seq. | SexyÕæÈËAC Title 18 | |
| Inheritance and Estate Taxes: | SexyÕæÈËAC Title 18 | ||
| Transfer Inheritance | 54:33-1 et seq. | SexyÕæÈËAC Title 18 | |
| Estate | 54:38-1 et seq. | SexyÕæÈËAC Title 18 | |
| Insurance Premiums Tax | 54:16-1 et seq. 54:16A-1 et seq. 54:17-4 et seq. 54:18A-1 et seq. | SexyÕæÈËAC Title 18 SexyÕæÈËAC Title 18 SexyÕæÈËAC Title 18 SexyÕæÈËAC Title 18 | |
| Landfill Closure and Contingency Tax | 13:1E-100 et seq. | SexyÕæÈËAC Title 18 | |
| Litter Control Fee | 13:1E-213 et seq. | SexyÕæÈËAC Title 18 | |
| Local Property Tax | 54:4-1 et seq. | SexyÕæÈËAC Title 18 | |
| Luxury and Fuel-Inefficient Vehicle Surcharge | |||
| Motor Fuels Tax | 54:39-1 et seq. | SexyÕæÈËAC Title 18 | |
| Motor Vehicle Tire Fee | 54:32F-1 et seq | SexyÕæÈËAC Title 18 | |
| 9-1-1 System and Emergency Response Assessment | 52:17C-17 et seq. | SexyÕæÈËAC Title 18 | |
| Nursing Home Assessment | 26:2H-92 et seq. | SexyÕæÈËAC Title 18 | |
| Petroleum Products Gross Receipts Tax | 54:15B-1 et seq. | SexyÕæÈËAC Title 18 | |
| Public Community Water System Tax | 58:12A-1 et seq. | SexyÕæÈËAC Title 18 | |
| Public Utility Taxes | |||
| 54:30A-49 et seq. | SexyÕæÈËAC Title 18 | |
| 54:29A-1 et seq. | SexyÕæÈËAC Title 18 | |
|
Railroad Property Tax | 54:29A-1 et seq. | SexyÕæÈËAC Title 18 | |
| Realty Transfer Fee | 46:15-5 et seq. | SexyÕæÈËAC Title 18 | |
| Recycling Tax | 13:1E-96.2 et seq. | SexyÕæÈËAC Title 18 | |
| Sales and Use Tax | 54:32B-1 et seq. | SexyÕæÈËAC Title 18 | |
| Sanitary Landfill Tax. | 13:1E-100 et seq. | SexyÕæÈËAC Title 18 | |
| Spill Compensation and Control Tax | 58:10-23.11 et seq. | SexyÕæÈËAC Title 18 | |
| Sports and Entertainment Facility Tax | 34:1B-190 | SexyÕæÈËAC Title 18 | |
| Tobacco and Nicotine Products Wholesale Sales and Use Tax | 54:40B-1 to 14 | SexyÕæÈËAC Title 18 | |
| Transitional Energy Facility Assessment | 54:30A-100 et seq. | SexyÕæÈËAC Title 18 | |
| Uniform Transitional Utility Assessment | 54:30A-114 et seq. | SexyÕæÈËAC Title 18 |