New Jersey Statutes Title 27. Highways 27 § 1A-52

All the functions, powers and duties of the Division of Taxation in the Department of the Treasury with respect to the administration of the “Outdoor Advertising Act,” P.L.1959, c. 191 (C. 54:40-50, et seq.), are transferred to and shall be exercised and performed by the Department of Transportation through an appropriate organizational unit to be established by the Commissioner of Transportation.