N.J. Stat. Ann. § 39:5H-4.2

5. Notwithstanding the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), to the contrary, the Director of the Division of Taxation may adopt immediately upon filing with the Office of Administrative Law such rules and regulations as the director determines to be necessary to effectuate the purposes of P.L.2018, c.47 (C.39:5H-4.1 et al.), which rules and regulations shall be effective for a period not to exceed 360 days following the effective date of P.L.2018, c.47 (C.39:5H-4.1 et al.) and may thereafter be amended, adopted, or readopted by the director in accordance with the requirements of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.).