N.J.S.A. § 54:47D-3.
Imposition of tax; rate; exemption
There is hereby levied and imposed upon any sale, delivery, or use of apples produced within the State an excise tax at the rate of $0.03 for each bushel when sold for marketing as fresh apples; $0.03 per hundredweight when sold for processing other than for cider or apple juice.
Any grower or gardener who produces 500 bushels or less of apples annually shall be exempt from the levy imposed by this act.
L.1959, c. 80, p. 202, s. 3.
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In this chapter (16 sections)
- 54:47D-1. · Short title
- 54:47D-2. · Definitions
- 54:47D-3. · Imposition of tax; rate; exemption
- 54:47D-4. · Report of grower; payment of tax
- 54:47D-5. · Form of report; contents
- 54:47D-6. · Record of apples produced; inspection
- 54:47D-7. · Violations; penalties; enforcement
- 54:47D-8. · Continued violations; injunction
- 54:47D-9. · Collection of tax by department; enforcement
- 54:47D-10. · Deposit of moneys; appropriations; purposes of use
- 54:47D-11. · Apple industry council; membership; appointments; terms;…
- 54:47D-12. · Compensation of council members
- 54:47D-13. · Organization of council; election of officers; quorum
- 54:47D-14. · Rules and regulations; employment of personnel; duties and…
- 54:47D-15. · Budget request
- 54:47D-16. · Appropriation