N.J. Stat. Ann. § 24:6M-7

7. Not later than six months after the date of enactment of this act, the commissioner, in consultation with the board and the Director of the Division of Taxation in the Department of the Treasury, shall adopt rules and regulations, pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), as may be necessary to effectuate the purposes of this act.