New Jersey Statutes Title 27. Highways 27 § 26A-4.3

In order to certify to the Director of the Division of Taxation, in the Department of the Treasury, eligibility for the tax benefits provided under section 1 of P.L.1993, c. 150 (C. 27:26A-15) and section 1 of P.L.1993, c. 108 (C. 54A:6-23), the Commissioner of Transportation shall adopt regulations, pursuant to the “Administrative Procedure Act,” P.L.1968, c. 410 (C. 52:14B-1 et seq.), establishing the procedure by which an employer may register with the Department of Transportation as a participant in a voluntary employer trip reduction program and the criteria to be met by that employer trip reduction program using alternative means of commuting to receive certification for providing commuter transportation benefits.