N.J.S.A. § 54:47C-4.
Single payment of tax; liability of grower
Nothing in this act shall require the payment of such tax more than once on any asparagus sold, delivered or used. The liability for, and the incidence of, the tax on asparagus sold for fresh market 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.1959, c. 18, p. 88, s. 4.
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In this chapter (17 sections)
- 54:47C-1. · Title
- 54:47C-2. · Definitions
- 54:47C-3. · Excise tax
- 54:47C-4. · Single payment of tax; liability of grower
- 54:47C-5. · Liability of state and municipalities
- 54:47C-6. · Collection by distributor, processor, grower-distributor or…
- 54:47C-7. · Report accompanying payment of tax
- 54:47C-8. · Record of asparagus handled; inspection
- 54:47C-9. · Violations; penalties; enforcement
- 54:47C-10. · Continued violations; injunction
- 54:47C-11. · Collection of tax by department; enforcement of act
- 54:47C-12. · Deposit of moneys; appropriation and use; purposes
- 54:47C-13. · Asparagus Industry Council; membership; appointment; term;…
- 54:47C-14. · Organization of council
- 54:47C-15. · Rules and regulations; employment of personnel; records;…
- 54:47C-16. · Estimate of revenues; submission to department of…
- 54:47C-17. · Appropriation