reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:47D-11 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47D-11 - Apple industry council; membership; appointments; terms; vacancies

54:47D-11. Apple industry council; membership; appointments; terms; vacancies  There is hereby created in the New Jersey Department of Agriculture the New Jersey Apple Industry Council to consist of 9 members of whom 7 shall be growers of apples, 1 shall be a representative of the New Jersey Agricultural Experiment Station recommended by the director thereof, and the Secretary of Agriculture or his designee. Grower members of the council shall be appointed by the State Board of Agriculture for a term of 3 years except that for the first appointees 3 shall be appointed for a term of 3 years, 2 shall be appointed for a term of 2 years and 2 shall be appointed for a term of 1 year, as shall be designated by the State Board. There shall be appointed 1 grower member resident of each of the 3 principal apple growing counties as determined by the New Jersey Crop Reporting Service and 2 grower members resident of counties located in Southern New Jersey and 2 grower members resident of counties located in Northern New Jersey. For the purposes of this act the boundary dividing the counties of Ocean and Burlington from the counties lying to the north shall be the dividing line between Northern and Southern New Jersey. Grower members of the council shall be appointed from nominations made by, and filed with the State Board by, the directors of the New Jersey Apple Institute and the New Jersey State Horticultural Society meeting in joint session. At least 2 nominations shall be made for each appointment to be made. Each member shall hold office after the expiration of his term until his successor shall be duly appointed and qualified. Vacancies in the membership of the council, however created, shall be filled in the same manner as the original appointment for the unexpired term only. If for any reason the list required by this section is not submitted within 30 days after the effective date of this act or after the existence of a vacancy however caused, the State Board shall appoint qualified persons to those vacancies. L.1959, c. 80, p. 203, s. 11.
NJ Rev Stat § 54:47D-12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47D-12 - Compensation of council members

54:47D-12. Compensation of council members  The members of the council shall serve without compensation but shall be entitled to be reimbursed for expenses incurred in the performance of their duties. L.1959, c. 80, p. 204, s. 12.
NJ Rev Stat § 54:47D-13 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47D-13 - Organization of council; election of officers; quorum

54:47D-13. Organization of council; election of officers; quorum  The council shall organize as soon as practicable after their appointment at the call of the Secretary of Agriculture by electing a chairman, vice-chairman and secretary from amongst its membership to serve for a term of 1 year and until their successors are elected and qualified. Any 6 members shall constitute a quorum for the transaction of business. L.1959, c. 80, p. 204, s. 13.
NJ Rev Stat § 54:47D-14 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47D-14 - Rules and regulations; employment of personnel; duties and compensation; records of council; annual report

54:47D-14. Rules and regulations; employment of personnel; duties and compensation; records of council; annual report  The council shall make and promulgate rules and regulations subject to the approval of State Board of Agriculture for the administration and to effectuate the purposes of this act. It may employ, prescribe the duties, and fix the compensation of such persons as it may determine to be necessary for the proper performance and execution of the duties and powers of the council within the limits of available appropriations and subject to the approval of the State Board of Agriculture. The council shall keep a complete record of all its proceedings and of its receipts and expenditures and shall file a report annually in January with the Governor and the Legislature. L.1959, c. 80, p. 204, s. 14.
NJ Rev Stat § 54:47D-15 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47D-15 - Budget request

54:47D-15. Budget request  Such proposal of expenditures shall be included in the regular budget request of the Department of Agriculture under the heading "New Jersey Apple Industry Council" with the statement "Payable from the Apple Tax Account" and shall be subject to the approval by the Department of Agriculture, the Governor and the Legislature. L.1959, c. 80, p. 205, s. 15.
NJ Rev Stat § 54:47D-16 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47D-16 - Appropriation

54:47D-16. Appropriation  There is hereby appropriated to the Department of Agriculture for use of the council during the first year of its operation the sum of $60,000.00 which sum shall be reimbursed to the State from the first available tax receipts received by the department under this act. L.1959, c. 80, p. 205, s. 16.
NJ Rev Stat § 54:47E-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47E-1 - Short title

54:47E-1. Short title  This act shall be known and may be cited as the "Sweet Potato Industry Promotion and Assessment Act." L.1966, c. 283, s. 1.
NJ Rev Stat § 54:47E-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47E-2 - Definitions

54:47E-2. Definitions  Following words and phrases, to be used in this act, shall have the meanings respectively ascribed to them: "Processor" --a person who receives or buys sweet potatoes from a grower for canning, freezing or dehydrating. "Commission" --the New Jersey Sweet Potato Industry Commission created by this act. "Distributor of sweet potatoes" --a person who buys sweet potatoes or receives consignments of sweet potatoes from a grower for resale. "Department" --the Department of Agriculture of the State of New Jersey. "Bushel" --means a unit of 50 pounds of sweet potatoes sold for fresh market use in boxes, cartons, baskets or other containers or a unit of 46 pounds of sweet potatoes sold for processing. For the purpose of this act, all containers shall be converted to units of 50 pounds or 46 pounds respectively. "State board" --the State Board of Agriculture. "Grower-distributor" --a person who produces sweet potatoes and makes sales direct to processors, distributors or other vendors outside of or within the State. "Grower" --any person who produces sweet potatoes for sale, or who sells sweet potatoes at retail. "Sweet potatoes" --all varieties of Ipomoea batatas known commonly as sweet potatoes or yams. L.1966, c. 283, s. 2.
NJ Rev Stat § 54:47E-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47E-3 - Imposition of assessment; rate; liability

54:47E-3. Imposition of assessment; rate; liability  There is hereby levied and imposed upon any sale, delivery or use of sweet potatoes produced within the State an assessment at the rate of $0.02 for each bushel sold for marketing as fresh sweet potatoes and $0.02 per bushel for those sold for processing. The $0.02 per bushel levied on those sweet potatoes marketed as fresh sweet potatoes shall be paid by the distributor of sweet potatoes who buys or receives on consignment from the grower. A farmer's market or co-operative marketing association shall deduct and collect from the amount paid to the growers selling fresh market sweet potatoes, the assessment of $0.02 per bushel provided by this act. The $0.02 per bushel levied on sweet potatoes sold for processing shall be deducted from payments to growers by the processor or distributor who pays the grower for the sweet potatoes. If a grower-distributor makes direct sales of sweet potatoes for either fresh market or processing to retail stores, roadstands or out-of-State receivers, so that the assessment is not deducted and submitted for him, it becomes his responsibility to submit directly the assessment on such sweet potatoes. The liability for, and the incidence of the assessment on sweet 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 assessments as provided by this act. Nothing in this act shall require the payment of such assessment more than once on any sweet potatoes sold, delivered or used. L.1966, c. 283, s. 3.
NJ Rev Stat § 54:47E-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47E-4 - Report of distributor, processor, grower-distributor or farmers market; payment of assessment

54:47E-4. Report of distributor, processor, grower-distributor or farmers market; payment of assessment  Every distributor, processor, grower-distributor or farmers market handling sweet potatoes shall on or before each February 1 and August 1, file with the department a report of all sweet potatoes showing the quantity handled by him during each of the 6 months immediately preceding January and July, respectively and shall accompany such report with the payment of the assessment to be paid by him for the period covered by the report. No such report shall be subject to public inspection except pursuant to legal process. L.1966, c. 283, s. 4.
NJ Rev Stat § 54:47E-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47E-5 - Form of report; contents

54:47E-5. Form of report; contents  Such report shall be made on forms prescribed and furnished by the department and shall contain such information as the department shall require for the proper administration of this act. L.1966, c. 283, s. 5.
NJ Rev Stat § 54:47E-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47E-6 - Record of sweet potatoes handled; inspection

54:47E-6. Record of sweet potatoes handled; inspection  Every distributor, processor, grower-distributor or farmers market handling sweet potatoes shall keep a record of all sweet potatoes handled by him. Which record shall be open to inspection by the authorized representatives of the department at all times during normal business hours. L.1966, c. 283, s. 6.
NJ Rev Stat § 54:47E-7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47E-7 - Violations; penalty; enforcement

54:47E-7. Violations; penalty; enforcement  Any distributor, processor, grower-distributor or farmers market who shall falsely or fraudulently make any report required by this act or who shall evade or violate any of the provisions of this act, or who willfully interferes with any authorized person in the performance of such person's duties under this act, or fails to pay the assessment provided by this act or any person who knowingly violates or aids in the violation of this act shall be liable in addition to his liabilities for any tax imposed hereunder to a penalty of not more than $200.00 for the first offense, and a penalty of not more than $500.00 for any subsequent offense, to be enforced and collected by the department in a summary proceeding pursuant to the "Penalty Enforcement Law" (N.J.S. 2A:58). L.1966, c. 283, s. 7.
NJ Rev Stat § 54:47E-8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47E-8 - Continued violations; injunction

54:47E-8. Continued violations; injunction  Continued or threatened violation of this act may be restrained by the Superior Court in a civil action brought by the department, but no such action shall be deemed to relieve the defendant of his liability for the assessment or for any other penalty imposed herein. L.1966, c. 283, s. 8.
NJ Rev Stat § 54:47E-9 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47E-9 - Collection of assessment by commission; enforcement

54:47E-9. Collection of assessment by commission; enforcement  The commission shall collect the assessment imposed by this act through its authorized agents and enforce the provisions of the act. L.1966, c. 283, s. 9.
NJ Rev Stat § 54:47E-10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47E-10 - Deposit of moneys; appropriations; purpose of use

54:47E-10. Deposit of moneys; appropriations; purpose of use  All moneys received from the assessment imposed by this act, including any fines and forfeitures collected under the provisions of this act, shall be forthwith deposited as received with the State Treasurer and maintained by him as a special account entitled "Sweet Potato Assessment Account." Moneys credited to such special accounts shall be appropriated and used only for the following purposes: (a) Cost of administration and collection of the tax. (b) Programs of marketing, grading, promotion and research for the benefit of the sweet potato industry which may from time to time be conducted or approved by the commission. This money shall be spent on the above mentioned programs in approximate proportion to the needs of the industry. L.1966, c. 283, s. 10.
NJ Rev Stat § 54:47E-11 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47E-11 - Sweet potato industry commission; membership; appointments; terms; vacancies

54:47E-11. Sweet potato industry commission; membership; appointments; terms; vacancies  There is hereby created in the Department of Agriculture the New Jersey Sweet Potato Industry Commission to consist of 15 members, of whom 11 shall be growers of sweet potatoes, one shall be the Dean of the New Jersey College of Agriculture at Rutgers University or his designee, one shall be the Secretary of Agriculture or its designee, one shall be a distributor of sweet potatoes, and one a representative of the sweet potato processing industry. Grower members of the commission shall be appointed by the State Board of Agriculture for a term of 3 years, except that, from the first group of appointees, 4 shall be appointed for a term of 3 years, 4 shall be appointed for a term of 2 years and 3 shall be appointed for a term of 1 year, as designated by the State board. There shall be appointed 2 grower members resident of each of the 5 principal sweet potato growing counties as determined by the New Jersey Crop Reporting Service, and one member at large. The representatives of the distributors and of the sweet potato processing industry shall be appointed for a term of 3 years. The Dean of the College of Agriculture or his designee and the Secretary of Agriculture or his designee shall serve for indefinite terms. The State Board of Agriculture shall appoint the members of the commission from lists submitted by the organizations listed hereafter. Grower members of the commission shall be nominated by the New Jersey State Sweet Potato Industry Association, Inc. The processing member of the commission shall be nominated by the New Jersey Canners and Food Processors Association. The distributor member shall be nominated by the Garden State Branch of the United Fresh Fruit and Vegetable Association. No person shall serve more than 2 full successive terms as a member of the Sweet Potato Industry Commission. Each member shall hold office after the expiration of his term until his successor shall be duly appointed and qualified. Vacancies in the membership of the commission, however created, shall be filled in the same manner as the original appointment for the unexpired term only. If for any reason the list required for this section is not submitted within 30 days of the effective date of this act or of the development of a vacancy however caused, the State board shall appoint qualified persons to those vacancies. L.1966, c. 283, s. 11.
NJ Rev Stat § 54:47E-12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47E-12 - Compensation

54:47E-12. Compensation  The members of the commission shall serve without compensation, but shall be entitled to be reimbursed for expenses incurred in the performance of their duties. L.1966, c. 283, s. 12.
NJ Rev Stat § 54:47E-13 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47E-13 - Organization of commission; election of officers; quorum

54:47E-13. Organization of commission; election of officers; quorum  The commission shall organize as soon as practicable after their appointment by electing a chairman, vice-chairman and secretary from its membership to serve for a term of 1 year and until their successors are elected and qualified. Any 8 members shall constitute a quorum for the transaction of business. L.1966, c. 283, s. 13.
NJ Rev Stat § 54:47E-14 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47E-14 - Rules and regulations; employment of personnel; records of proceedings; annual report

54:47E-14. Rules and regulations; employment of personnel; records of proceedings; annual report  The commission subject to the approval of the State Board of Agriculture shall promulgate rules and regulations for the implementation and administration of this act. It may employ, prescribe the duties, and fix the compensation of such persons as it may determine to be necessary for the proper performance and execution of the duties and powers of the commission within the limits of available appropriations subject to the approval of the State Board of Agriculture. Commission will keep a complete record of all its proceedings and of its receipts and expenditures and shall file a report annually in January with the Governor and the Legislature. L.1966, c. 283, s. 14.
NJ Rev Stat § 54:47E-15 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47E-15 - Budget request

54:47E-15. Budget request  The commission shall annually prepare an itemized estimate of revenues from collection of the assessment and of proposed expenditures which shall be submitted to the State Board of Agriculture. Subject to board approval such proposal of expenditures shall be included in the regular budget request of the Department of Agriculture under the heading "New Jersey Sweet Potato Industry Commission" with the statement "Payable From the Sweet Potato Assessment Account." L.1966, c. 283, s. 15.
NJ Rev Stat § 54:47E-16 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47E-16 - Appropriation

54:47E-16. Appropriation  In addition to any other appropriation to the Department of Agriculture there is hereby appropriated to the department for the use of the commission during the fiscal year commencing July 1, 1966, the sum of $20,000.00 which sum shall be reimbursed to the State in 3 equal yearly installments, the first being due 1 year after the act becomes effective. L.1966, c. 283, s. 16.
NJ Rev Stat § 54:47E-17 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47E-17 - Continuation of program; referendum

54:47E-17. Continuation of program; referendum  After this act has been in effect for 3 years, a referendum will be conducted among the sweet potato growers of the State to determine whether or not it shall continue in effect. The program shall continue if (a) Written assents are filed by not less than 65% of the affected producers who are engaged in the production of at least 51% of the sweet potatoes grown in the State or (b) Written assents are filed by not less than 51% of the total number of producers engaged in the production of sweet potatoes, who are engaged in the production of 65% of the sweet potatoes grown in the State. If the referendum conducted 3 years after the program is begun favors continuation, similar referenda will be held at the end of each 3-year period thereafter. L.1966, c. 283, s. 17.
NJ Rev Stat § 54:48-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:48-1 - Short title

54:48-1. Short title  54:48-1. This subtitle may be cited as the State Uniform Tax Procedure Law. Amended 1983, c.36, s.46; 1999, c. 208, s.12.
NJ Rev Stat § 54:48-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:48-2 - Definitions.

54:48-2 Definitions.  54:48-2. As used in this subtitle: "Commissioner" means the Director of the Division of Taxation in the Department of the Treasury. "Department" means the Division of Taxation in the Department of the Treasury. "Director" means the Director of the Division of Taxation. "Prime rate" means the average predominant prime rate, as determined by the Board of Governors of the Federal Reserve System, quoted by commercial banks to large businesses as of the first business day of the calendar quarter within which the payment was due; except that as to the calculation of interest accruing on and after the July 1 next following enactment of P.L.1992, c.175 "prime rate" means that rate quoted as of December 1 of the calendar year immediately preceding the calendar year in which the payment was due, provided however, that if the director determines that the prime rate quoted by commercial banks to large businesses varies by more than one percentage point from the rate otherwise determined, the director shall redetermine the prime rate to be that quoted prime rate for subsequent calendar quarters of the calendar year in which payments become due. "State tax" means any tax which is payable to or collectible by the director, and "State tax law" means any law which levies or imposes a State tax as herein defined. "Taxpayer" means any person owing or liable to pay any State tax or any person deemed by the director to be so owing or liable. "Tax preparer" means any person who prepares for compensation, or who employs one or more persons to prepare for compensation, any return of tax or claim for refund under any State tax law. Amended 1987, c.76, s.1; 1992, c.175, s.1; 2006, c.36, s.1.
NJ Rev Stat § 54:48-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:48-3 - Purpose of subtitle

54:48-3. Purpose of subtitle  The purpose of this subtitle is to provide as far as feasible a uniform procedure to be followed by taxpayers in relation to any state taxes and to afford uniform remedies and procedures which may be resorted to by the state in the collection of any of its taxes.
NJ Rev Stat § 54:48-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:48-4 - Application of subtitle

54:48-4. Application of subtitle  When any law of this state heretofore or hereafter enacted levies or imposes any state tax, unless expressly prohibited by the law imposing or levying such tax the provisions of this subtitle shall be applicable to such tax, and the collection thereof may be enforced by the commissioner in the manner provided in this subtitle.