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New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54:30A-115

Definitions relative to uniform transitional utility assessment

Official textlis.njleg.state.nj.uslast amended

51. As used in this act, unless the context requires otherwise:

"Annual assessment" means the assessment made against each remitter in any year;

"Base year" means calendar year 1996;

"Remitter" means any corporation subject to assessment under this act; and

"Sales and use tax" means the sales and use tax liability computed on sales and use of energy and utility service as defined in section 2 of P.L.1966, c.30 (C.54:32B-2).

L.1997,c.162,s.51.

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In this chapter (40 sections)
  1. 54:30A-49 · Purpose of act
  2. 54:30A-50 · Definitions
  3. 54:30A-51 · Taxation of sewerage, water corporations
  4. 54:30A-52 · Taxation of real estate
  5. 54:30A-54 · Excise tax for sewerage, water corporation; rate; certain…
  6. 54:30A-54.1 · Computation, certification of excise taxes
  7. 54:30A-54.1a · Amount, payment of tax
  8. 54:30A-54.2. · Deductions from or additions to subsection (c) tax
  9. 54:30A-54.3. · Administration, collection and enforcement of subsection…
  10. 54:30A-54.4 · Advance payment; computation; due date
  11. 54:30A-54.5. · Credit of advance payment as partial payment in…
  12. 54:30A-55 · Statements by taxpayers operating public utilities
  13. 54:30A-62 · Certification of excise taxes; statements to taxpayer
  14. 54:30A-63 · Statements to director
  15. 54:30A-101 · Definitions relative to Transitional Energy Facility…
  16. 54:30A-102 · Establishment of remitter's transitional energy facility…
  17. 54:30A-103 · Payment of assessment by corporation
  18. 54:30A-104 · Statement of sales from remitter due February 1
  19. 54:30A-105 · Statement of liability from remitter due October 15
  20. 54:30A-106 · TEFA statement to remitter
  21. 54:30A-107 · Liability for TEFA assessment
  22. 54:30A-108 · Payments due May 15
  23. 54:30A-109 · Certification of amount of assessments
  24. 54:30A-110 · Municipal electric sales, certain; additional assessment
  25. 54:30A-111 · Remitter, certain, subject to assessment
  26. 54:30A-112 · Prior year's adjustment to assessment
  27. 54:30A-113 · Rules, regulations applicable to remitters
  28. 54:30A-114 · Short title; purpose of act
  29. 54:30A-115 · Definitions relative to uniform transitional utility…
  30. 54:30A-116 · Annual assessment
  31. 54:30A-117 · Amount paid available as nonfundable credit
  32. 54:30A-118 · Statements from remitter
  33. 54:30A-119 · Calculation, certification of assessment
  34. 54:30A-120 · Certification of amount of assessments
  35. 54:30A-121 · Prior year's adjustment to assessment
  36. 54:30A-122 · Rules, regulations applicable to remitters
  37. 54:30A-123 · Deposit of tax monies, certain
  38. 54:30A-124 · Imposition of fees, taxes, levies, assessments by certain…
  39. 54:30A-125 · Telecommunication assessment
  40. 54:30A-126 · Submission of final tax form by energy utilities
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