2. 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 in the Department of the Treasury may adopt immediately upon filing with the Office of Administrative Law, such regulations as the director deems necessary to implement the provisions of section 1 of P.L.2022. c.21 (C. 54:32B-8.21a) and to maintain compliance with the Streamlined Sales and Use Tax Agreement, which regulations shall be effective for a period not to exceed 180 days from the date of the filing. The regulations may therefore be amended, adopted, or readopted by the director as the director deems necessary in accordance with P.L.1968, c.410.

L.2022, c.21, s.2.