54:4-8.19.Ā  Rules and regulations;Ā  forms
The director is empowered to promulgate such rules and regulations and to prescribe such forms as he shall deem necessary to effectively administer the provisions of this act.Ā  He may, in his discretion, eliminate the necessity forĀ  sworn application, in which event all declarations by the claimant shall beĀ  considered as if made under oath and the claimant, as to false declarations,Ā  shall be subject to the penalties as provided by law for perjury.

Pending the promulgation of such rules and regulations, and the prescriptionĀ  of such forms, every application for an exemption from taxation as prescribedĀ  in chapter 184 of the laws of 1951 filed as prescribed by this act, shall beĀ  construed and treated as an application filed for a veteran's deduction underĀ  this act and if approved, such approval shall be construed and treated as anĀ  approval of a veteran's deduction accordingly.

L.1963, c. 171, s. 10.
Ā