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N.J.S.A. § 54:47B-4.

Single payment of tax; liability of grower

Official textNew Jersey Statutes Annotated (Tax)lis.njleg.state.nj.uslast amended
Summarize

Nothing in this act shall require the payment of such tax more than once on any seed potatoes sold, delivered, or used within this State. The liability for, and the incidence of, the tax on seed potatoes is hereby declared to be a levy on the grower, but this provision shall in no way affect the method of collection of such tax as provided by this act.

L.1957, c. 169, p. 601, s. 4.

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In this chapter (17 sections)
  1. 54:47B-1. · Title
  2. 54:47B-2. · Definitions
  3. 54:47B-3. · Excise tax
  4. 54:47B-4. · Single payment of tax; liability of grower
  5. 54:47B-5. · Distributors to collect tax; exception
  6. 54:47B-6. · Payment of tax; report
  7. 54:47B-7. · Records of distributor
  8. 54:47B-8. · Violations; penalty
  9. 54:47B-9. · Injunction
  10. 54:47B-10. · Seed potato tax account; expenditures
  11. 54:47B-11. · Council; qualifications; term; vacancies; compensation
  12. 54:47B-12. · Organization of council
  13. 54:47B-13. · Rules and regulations; employment; records; report
  14. 54:47B-14. · Estimate of revenues
  15. 54:47B-15. · Promotion of industry
  16. 54:47B-16. · Appropriation
  17. 54:47B-17. · Effective date
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