N.J.S.A. 54:4-3.137 — Rules and regulations

54:4-3.137. Rules and regulations Subject to the "Administrative Procedure Act," P.L.1968, c. 410 (C. 52:14B-1 et seq.): a. The Director of the Division of Taxation shall adopt rules and regulations necessary for the proper certification of a tax exemption and the form of a certificate to be issued; b. The commissioner shall adopt rules and regulations establishing technical standards for automatic fire suppression systems necessary to qualify those systems for exemption from taxation pursuant to this act. L.1983, c. 309, s. 8.

This is the verbatim text of N.J.S.A. 54:4-3.137, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.