By Leah Robinson, Amy Nogid and Douglas Upton (July 16, 2018, 6:17 PM EDT) -- In June, we wrote an article on the then-current version of the New Jersey budget legislation. Crumple that up and throw it away, as the enacted legislation is very different from that earlier version, with moderate changes to some aspects (e.g., the surtax), significant changes to others (e.g., the dividends tax) and the sudden appearance of some major changes (e.g., mandatory combined reporting, with an apparent common ownership election). New Jersey's Legislature had a busy pre-July Fourth weekend: In addition to passing this much-revised budget bill, enacted as P.L. 2018 c. 48, the "act," the Legislature passed a bill requiring the New Jersey Division of Taxation to establish a 90-day amnesty period that ends by Jan. 15, 2019,[1] another making changes to the gross income tax[2] and one that would require marketplace facilitators to collect sales tax and would adopt a bright-line sales tax collection standard of $100,000 of sales or 200 transactions.[3] Gov. Phil Murphy signed the act into law July 2, 2018, making the act's changes a third quarter event. ...