reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:47-7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47-7 - Suspension or revocation of license

54:47-7. Suspension or revocation of license  In case any person having a license to manufacture, distribute, transport, store, warehouse, import or sell alcoholic beverages, or warehouse receipts, receipts, certificates, contracts or other documents given upon the storage of alcoholic beverages, issued pursuant to any law of this State shall fail to pay any tax, penalty or interest which he is required to pay under the provisions of this subtitle, or fails to comply with any provision of this subtitle, or with any rule or regulation made by the commissioner pursuant to this subtitle, notice whereof has been given to such licensee, the commissioner may forward a statement of the facts showing such default to the authority which issued such license and request the suspension or the revocation of the license on account of such default, whereupon the license may be suspended or revoked and no new, restored or reissued license may thereafter be given or issued to such licensee without the consent of the commissioner. Amended by L.1938, c. 319, p. 812, s. 22.
NJ Rev Stat § 54:47-8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47-8 - Gift or gratuity to commissioner or employee

54:47-8. Gift or gratuity to commissioner or employee  In case the holder of a license or permit issued pursuant to the provisions of Title 33 of the Revised Statutes, as amended, or any officer, employee, agent or attorney thereof shall give, offer or promise any gift or gratuity to the commissioner or any deputy, director, or other employee of the commissioner, with intent to induce him to perform improperly or to neglect or omit to perform his duties under this subtitle, such act shall constitute a cause for revocation or suspension of said license or permit by the State Commissioner of Alcoholic Beverage Control or by any other issuing authority. The commissioner, upon ascertaining that such gift, offer or promise has been made, may forward to the issuing authority a statement of the facts relevant thereto. L.1942, c. 171, p. 532, s. 9, supplementing Title 54, c. 47.
NJ Rev Stat § 54:47A-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47A-1 - Short title

54:47A-1. Short title  This act shall be known and may be cited as the "Poultry Products Promotion Council and Tax Act." L.1957, c. 47, p. 84, s. 1.
NJ Rev Stat § 54:47A-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47A-2 - Definitions

54:47A-2. Definitions  The following words and phrases, when used in this act, shall have the meanings respectively ascribed to them: "Council" the agency created by this act. "Department" the Department of Agriculture of the State of New Jersey. "Distributor of poultry feed" any person who sells feed or grain for poultry consumption, or who imports feed or grain or raises grain for his own use as a grower or jointly for his own use as a grower and for use by other growers. "Grower" any person who produces or causes to be produced poultry products in this State. "Poultry" chickens and turkeys. "Poultry feed" feed and grain for use and consumption by poultry. "Poultry product" poultry eggs for table use, hatching or other purposes or poultry produced for meat, breeding or other purposes. L.1957, c. 47, p. 84, s. 2. Amended by L.1957, c. 96, p. 186, s. 2; L.1960, c. 21, s. 1.
NJ Rev Stat § 54:47A-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47A-3 - Imposition of tax; rate

54:47A-3. Imposition of tax; rate  There is hereby levied and imposed upon any sale, delivery or use within this State of poultry feed except poultry feed to be used for the production of meat chickens for use within the State an excise tax at the rate of $0.01 for each 100 pounds of poultry feed or fraction thereof. L.1957, c. 47, p. 85, s. 3. Amended by L.1968, c. 207, s. 1, eff. July 19, 1968.
NJ Rev Stat § 54:47A-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47A-4 - Single payment; tax as levy on grower

54:47A-4. Single payment; tax as levy on grower  Nothing in this act shall require the payment of such tax more than once on any poultry feed sold, delivered, or used within this State. The liability for, and the incidence of, the tax on poultry feed 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. 47, p. 85, s. 4.
NJ Rev Stat § 54:47A-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47A-5 - Liability of state and municipalities

54:47A-5. Liability of state and municipalities  No State, county, municipality, or any agency thereof shall be required to pay the tax imposed by this act. L.1957, c. 47, p. 85, s. 5.
NJ Rev Stat § 54:47A-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47A-6 - Collection by distributor; liability for tax

54:47A-6. Collection by distributor; liability for tax  Every distributor of poultry feed shall charge and collect, or pay, as the case may be, and shall be liable for, the tax imposed by this act on all poultry feed handled by him as a distributor of poultry feed. L.1957, c. 47, p. 85, s. 6.
NJ Rev Stat § 54:47A-7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47A-7 - Report of distributor; contents; payment of tax

54:47A-7. Report of distributor; contents; payment of tax  Every distributor of poultry feed shall on or before February 1 and August 1 in each year file with the department a report of all poultry feed for which a tax is payable pursuant to this act handled by him as a distributor of poultry feed during the 6 months immediately preceding January 1 and July 1, respectively, and shall accompany such report with the payment of the tax collected or to be paid by him for such feed during the period covered by the report. 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. No such report shall be subject to public inspection except pursuant to legal process. L.1957, c. 47, p. 85, s. 7.
NJ Rev Stat § 54:47A-8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47A-8 - Record of poultry feed; inspection

54:47A-8. Record of poultry feed; inspection  Every distributor of poultry feed shall keep a record of all poultry feed handled by him as a distributor of poultry feed which record shall be open to inspection by the authorized representatives of the department at all times during normal business hours. L.1957, c. 47, p. 86, s. 8.
NJ Rev Stat § 54:47A-9 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47A-9 - Violations; penalties; enforcement

54:47A-9. Violations; penalties; enforcement  Any distributor of poultry feed 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 any grower 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 $100.00 for the first offense and a penalty of $200.00 for any subsequent offense to be enforced in a summary proceeding by the department pursuant to the provisions of the "Penalty Enforcement Law" (N.J.S. 2A:58). L.1957, c. 47, p. 86, s. 9. Amended by L.1957, c. 96, p. 186, s. 3.
NJ Rev Stat § 54:47A-10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47A-10 - Continued violations; injunction

54:47A-10. Continued violations; injunction  Continued or threatened continued violations 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 tax or for any other penalty imposed herein. L.1957, c. 47, p. 86, s. 10.
NJ Rev Stat § 54:47A-11 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47A-11 - Deposit of moneys; appropriations; purposes of use

54:47A-11. Deposit of moneys; appropriations; purposes of use  All moneys received from the tax 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 "Poultry Products Promotion Tax Account." Moneys credited to such special account shall be appropriated and used only for the following purposes: (a) Cost of administration and collection of the tax; (b) Programs of promotion of the products of the poultry industry of New Jersey as may from time to time be conducted by the council. L.1957, c. 47, p. 86, s. 11.
NJ Rev Stat § 54:47A-12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47A-12 - Poultry products promotion council; membership; qualifications; appointments; term; vacancies; compensation

54:47A-12. Poultry products promotion council; membership; qualifications; appointments; term; vacancies; compensation  There is hereby created in the Department of Agriculture the Poultry Products Promotion Council to consist of 11 members, who shall be citizens of the State of New Jersey, of whom, 6 shall be growers, 3 shall be distributors of poultry feed, 1 shall be a representative of the New Jersey State Agricultural Experiment Station and 1 shall be the Secretary of Agriculture ex officio or his designee. Appointments to the council shall be made by the State Board of Agriculture for a term of 2 years except that of the first appointees 5 shall be for a term of 1 year and 5 shall be for a term of 2 years as designated by the board. The board in making its appointments to the council shall provide for equal representations from the 3 major growing areas of the State. Among the grower members of the council there shall be at all times at least 2 members representing the leading poultry product of the State, which poultry product shall be determined by the board from the annual statistical values of the several poultry products. The appointment of the grower members shall be made from a list containing not less than 12 names of growers submitted to the board by the New Jersey State Poultry Association, Inc. The appointment of the feed distributor members shall be made from amongst the co-operative and independent distributors of poultry feed who have registered pursuant to the provisions of chapter 4 of Title 4 of the Revised Statutes, so that at least 1 shall represent the co-operative feed distributors and at least 1 shall represent the independent distributors. 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 occurrence of any vacancy however caused, the board may make appointments from among the growers at large. The appointment of the representative of the New Jersey State Agricultural Experiment Station shall be made on the recommendation of the director of said station from amongst the staff members thereof. 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. 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.1957, c. 47, p. 87, s. 12.
NJ Rev Stat § 54:47A-13 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47A-13 - Organization of council; election of officers; quorum

54:47A-13. Organization of council; election of officers; quorum  The council shall organize as soon as practicable after their appointment 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.1957, c. 47, p. 88, s. 13.
NJ Rev Stat § 54:47A-14 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47A-14 - Rules and regulations; employment of personnel; duties and compensation; records of council; annual report

54:47A-14. Rules and regulations; employment of personnel; duties and compensation; records of council; annual report  The council subject to the approval of the State Board of Agriculture shall make and promulgate rules and regulations for the administration and to effectuate the purposes of this act. Subject to approval of the State Board of Agriculture the council 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. 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 Secretary of Agriculture for transmittal to the Governor and the Legislature. L.1957, c. 47, p. 88, s. 14.
NJ Rev Stat § 54:47A-15 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47A-15 - Estimate of revenues; submission to state board of agriculture; inclusion in budget

54:47A-15. Estimate of revenues; submission to state board of agriculture; inclusion in budget  The council shall annually prepare an itemized estimate of revenues from collection of the tax 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 "Poultry Products Promotion Council" with the statement "Payable from the Poultry Products Promotion Tax Account." L.1957, c. 47, p. 89, s. 15.
NJ Rev Stat § 54:47A-16 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47A-16 - Promotion programs

54:47A-16. Promotion programs  The council subject to the approval of the State Board of Agriculture shall conduct such programs of promotion of the products of the poultry industry of New Jersey as will conserve and promote the prosperity of this State and the poultry industry of the State. L.1957, c. 47, p. 89, s. 16.
NJ Rev Stat § 54:47A-17 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47A-17 - Appropriation

54:47A-17. Appropriation  In addition to any other appropriation to the Department of Agriculture there is hereby appropriated to the department for the use of the council during the fiscal year commencing on July 1, 1957, the sum of $100,000.00, which sum shall be reimbursed to the State from the first available tax receipts received under this act. L.1957, c. 47, p. 89, s. 17.
NJ Rev Stat § 54:47A-18 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47A-18 - Effective and operative dates

54:47A-18. Effective and operative dates  This act shall take effect immediately but shall be inoperative as to the imposition of any tax until July 1, 1957. L.1957, c. 47, p. 89, s. 18. Amended by L.1957, c. 96, p. 187, s. 4.
NJ Rev Stat § 54:47B-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47B-1 - Title

54:47B-1. Title  This act shall be known and may be cited as the "White Potato Industry Promotion and Tax Act." L.1957, c. 169, p. 600, s. 1.
NJ Rev Stat § 54:47B-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47B-2 - Definitions

54:47B-2. Definitions  The following words and phrases, when used in this act, shall have the meanings respectively ascribed to them: "Council" the White Potato Industry Council created by this act. "Department" the Department of Agriculture of the State of New Jersey. "State Board" the State Board of Agriculture. "Distributor of Seed Potatoes" any person who sells seed potatoes, or who imports or grows seed potatoes for his own use as a grower or for use by other growers or jointly for his own use as a grower and for use by other growers. "Grower" any person who plants or causes to be planted seed potatoes in this State in order to produce a crop for his own use or benefit. "Seed Potatoes" white potatoes to be used for the purposes of planting in this State in order to produce a crop. L.1957, c. 169, p. 600, s. 2.
NJ Rev Stat § 54:47B-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47B-3 - Excise tax

54:47B-3. Excise tax  There is hereby levied and imposed upon any sale, delivery, or use within this State of seed potatoes an excise tax at the rate of $0.05 for each 100 pounds of seed potatoes or fraction thereof. L.1957, c. 169, p. 601, s. 3.
NJ Rev Stat § 54:47B-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47B-4 - Single payment of tax; liability of grower

54:47B-4. Single payment of tax; liability of grower  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.
NJ Rev Stat § 54:47B-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47B-5 - Distributors to collect tax; exception

54:47B-5. Distributors to collect tax; exception  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.
NJ Rev Stat § 54:47B-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47B-6 - Payment of tax; report

54:47B-6. Payment of tax; report  Every distributor of seed potatoes shall on or before August 1 in each year file with the department a report of all seed potatoes handled by him as a distributor of seed potatoes during the 12 months immediately preceding July 1, and shall accompany such report with the payment of the tax collected or 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. 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.1957, c. 169, p. 601, s. 6. Amended by L.1962, c. 176, s. 1, eff. Dec. 4, 1962.
NJ Rev Stat § 54:47B-7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47B-7 - Records of distributor

54:47B-7. Records of distributor  Every distributor of seed potatoes shall keep a record of all seed potatoes handled by him as a distributor of seed potatoes which record shall be open to inspection by the authorized representatives of the department at all times during normal business hours. L.1957, c. 169, p. 602, s. 7.
NJ Rev Stat § 54:47B-8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47B-8 - Violations; penalty

54:47B-8. Violations; penalty  Any distributor of seed potatoes 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 any grower who knowingly uses seed potatoes where the tax as provided by this act has not been paid shall be liable to a penalty of not more than $50.00 for the first offense and a penalty of not more than $100.00 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.1957, c. 169, p. 602, s. 8.
NJ Rev Stat § 54:47B-9 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47B-9 - Injunction

54:47B-9. Injunction  Continued or threatened continued violations 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 tax or for any other penalty imposed herein. L.1957, c. 169, p. 602, s. 9.
NJ Rev Stat § 54:47B-10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47B-10 - Seed potato tax account; expenditures

54:47B-10. Seed potato tax account; expenditures  All moneys received by the department from the tax 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 "Seed Potato Tax Account." Moneys credited to such special account shall be appropriated and used for the following purposes: (a) Cost of administration and collection of the tax; (b) Programs of education and research, advertising, publicity, sales and promotion of the white potato industry as may from time to time be conducted or approved by the council. L.1957, c. 169, p. 602, s. 10.
NJ Rev Stat § 54:47B-11 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47B-11 - Council; qualifications; term; vacancies; compensation

54:47B-11. Council; qualifications; term; vacancies; compensation  There is hereby created in the Department of Agriculture the White Potato Industry Council to consist of 8 members, of whom 5 shall be growers of white potatoes, 1 shall be a wholesale dealer in white potatoes, 1 shall be a representative of the New Jersey State Agricultural Experiment Station, and 1 shall be the Secretary of Agriculture ex officio or his designee. Appointments to the council shall be made by the State Board of Agriculture for a term of 2 years except that of the first appointees 3 shall be for a term of 1 year and 4 shall be for a term of 2 years as designated by the State board. The appointment of the grower members and the wholesale dealer member shall be made from lists containing not less than 15 names of growers and not less than 3 names of wholesale dealers, respectively, submitted to the State board by the New Jersey State Potato Association. If for any reason any list required by this section is not submitted, the State board may make appointments from among the growers and dealers at large. The appointment of the representative of the New Jersey State Agricultural Experiment Station shall be made on the recommendation of the director of the said station. 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, but the list of nominees to be submitted by the New Jersey State Potato Association need contain but 3 names for each vacancy to be filled. 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.1957, c. 169, p. 603, s. 11.
NJ Rev Stat § 54:47B-12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47B-12 - Organization of council

54:47B-12. Organization of council  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 5 members shall constitute a quorum for the transaction of business. L.1957, c. 169, p. 603, s. 12.