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N.J.S.A. § 54:47B-5.

Distributors to collect tax; exception

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

Every distributor of seed potatoes shall charge and collect, or pay, as the case may be, and shall be liable for, the tax imposed by this act on all seed potatoes handled by him as a distributor of seed potatoes. No State, county or municipal institution shall be required to pay the tax imposed by this act for seed potatoes purchased and used for purposes of raising potatoes for institutional use.

L.1957, c. 169, p. 601, s. 5.

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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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