N.J.A.C. 18:2-3.11 - Effect of Subchapter

If the provisions of this subchapter conflicts with the provisions of any other tax rule concerning the payment of State taxes, except those taxes excepted in N.J.A.C. 18:2-3.4(c), the provisions of N.J.S.A. 54:48-4.1 and this chapter shall govern, unless the context clearly indicates otherwise.