8. Any costs incurred for collection or administration attributable to this act by the Division of Taxation may be deducted from receipts collected pursuant to section 2 of P.L.1985, c.197 (C. 54A:9-25.4), as determined by the Director of the Division of Budget and Accounting.

L.1985, c.197, s.8; amended 2006, c.47, s.68.