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New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54:32B-52

Agreement binds, inures to benefit of member states

Official textlis.njleg.state.nj.uslast amended

9. a. The Agreement authorized by this act binds and inures only to the benefit of this State and the other member states. No person, other than a member state, is an intended beneficiary of the Agreement. Any benefit to a person other than a state shall be established by the law of this State and the other member states and not by the terms of the Agreement.

b. Consistent with subsection a. of this section, no person shall have any cause of action or defense under the Agreement or by virtue of this State's approval of the Agreement. No person shall challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of this State, or any political subdivision of this State on the ground that the action or inaction is inconsistent with the Agreement.

c. No law of this State, or the application thereof, shall be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the Agreement.

L.2001,c.431,s.9.

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In this chapter (40 sections)
  1. 54:32B-14 · Liability for tax
  2. 54:32B-14.1 · Tax treatment of certain purchases of natural gas,…
  3. 54:32B-15 · Certificate of registration; streamlined methods
  4. 54:32B-16 · Records to be kept
  5. 54:32B-17 · Returns; streamlined systems; amnesty
  6. 54:32B-18 · Payment of tax
  7. 54:32B-19. · Determination of tax
  8. 54:32B-20 · Refunds, credit
  9. 54:32B-20.1 · Credits for certain payments by remitters; no credit for…
  10. 54:32B-21. · Review of director's decision
  11. 54:32B-22 · Proceedings to recover tax
  12. 54:32B-23. · Actions for collection of tax
  13. 54:32B-24 · General powers of the director
  14. 54:32B-24.1 · Collection of retail sales tax; vendor liability
  15. 54:32B-25. · Reference to tax
  16. 54:32B-26. · Penalties and interest
  17. 54:32B-27. · Notice and limitations of time
  18. 54:32B-28. · Uniform act
  19. 54:32B-28.1 · Effective date of rate change; conformance with…
  20. 54:32B-28.2 · Application of definition of "lease or rental."
  21. 54:32B-29. · Severability clause
  22. 54:32B-37 · Sales and Use Tax Review Commission
  23. 54:32B-38 · Legislation review process
  24. 54:32B-39 · Review of legislation
  25. 54:32B-40 · Support to commission
  26. 54:32B-41 · Meetings, hearings
  27. 54:32B-42 · Rules, regulations
  28. 54:32B-43 · Annual report
  29. 54:32B-44 · Short title
  30. 54:32B-45 · Definitions relative to "Uniform Sales and Tax…
  31. 54:32B-46 · Legislative findings
  32. 54:32B-47 · Entry into multistate discussions
  33. 54:32B-48 · Entry into Streamlined Sales and Use Tax Agreement…
  34. 54:32B-49 · Existing law unaffected
  35. 54:32B-50 · Requirements for entry into agreement
  36. 54:32B-51 · Purpose of Agreement
  37. 54:32B-52 · Agreement binds, inures to benefit of member states
  38. 54:32B-53 · Certified service provider serves as agent of a seller
  39. 54:32B-54 · "Streamlined Sales Tax Fund;" use, administration
  40. 54:32B-55 · Quarterly reports of certain revenues under the Streamlined…
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