New Jersey Statutes Title 54. Taxation 54 § 50-46

Notwithstanding the provisions of the “Administrative Procedure Act,” P.L.1968, c. 410 (C.52:14B-1 et seq.) to the contrary, the director may adopt immediately upon filing with the Office of Administrative Law such rules and regulations as the director determines to be necessary and appropriate to effectuate the purposes of P.L.2019, c. 7 (C.54:50-40 et seq.), which rules and regulations shall be effective for a period not to exceed 360 days following the effective date of P.L.2019, c. 7 (C.54:50-40 et seq.) and may thereafter be amended, adopted, or readopted by the director in accordance with the requirements of P.L.1968, c. 410 (C.52:14B-1 et seq.).