New Jersey Statutes Title 54A. New Jersey Gross Income Tax Act 54A § 3A-22

The director shall determine the form and manner of a qualified applicant's application for the benefits provided for in P.L.1996, c. 60 (C.54A:3A-15 et al.). The director may prescribe such regulations as the director may deem necessary to administer and enforce the provisions of P.L.1996, c. 60 (C.54A:3A-15 et al.), including but not limited to the method for determining an applicant's benefits as provided pursuant to sections 3, 4, 5 and 6 of P.L.1996, c. 60 (C.54A:3A-17, C.54A:3A-18, C.54A:3A-19 and C.54A:3A-20), due dates, and the form of payment.