reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:47B-13 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47B-13 - Rules and regulations; employment; records; report

54:47B-13. Rules and regulations; employment; records; report  The council, subject to the approval of the State board, shall make and promulgate rules and regulations for the administration and to effectuate the purposes of this act. Subject to the approval of the State board, 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. The council shall keep a complete record of all of its proceedings and of its receipts and expenditures and shall file a report annually in January with the Governor and the Legislature and furnish the New Jersey State Potato Association with a copy of such report. L.1957, c. 169, p. 604, s. 13.
NJ Rev Stat § 54:47B-14 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47B-14 - Estimate of revenues

54:47B-14. Estimate of revenues  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 State board approval, such proposal of expenditures shall be included in the regular budget request of the Department of Agriculture under the heading "White Potato Industry Council" with the statement "Payable from the Seed Potato Tax Account." L.1957, c. 169, p. 604, s. 14.
NJ Rev Stat § 54:47B-15 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47B-15 - Promotion of industry

54:47B-15. Promotion of industry  The council, subject to the approval of the State Board of Agriculture, shall conduct such programs of promotion of the white potato industry of New Jersey as will conserve and promote the prosperity of this State and the white potato industry of the State. L.1957, c. 169, p. 604, s. 15.
NJ Rev Stat § 54:47B-16 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47B-16 - Appropriation

54:47B-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 $10,000.00, which sum shall be reimbursed to the State from the first available tax receipts received by the department under this act. L.1957, c. 169, p. 604, s. 16.
NJ Rev Stat § 54:47B-17 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47B-17 - Effective date

54:47B-17. Effective date  This act shall take effect immediately but shall be inoperative as to the imposition of any tax until 60 days after its approval. L.1957, c. 169, p. 604, s. 17.
NJ Rev Stat § 54:47C-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47C-1 - Title

54:47C-1. Title  This act shall be known and may be cited as the "Asparagus Industry Promotion and Tax Act." L.1959, c. 18, p. 86, s. 1.
NJ Rev Stat § 54:47C-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47C-2 - Definitions

54:47C-2. Definitions  The following words and phrases, when used in this act, shall have the meanings respectively ascribed to them: "Council" the New Jersey Asparagus 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 Asparagus" or "Processor" a person who buys asparagus from a grower, or who receives consignments of asparagus from a grower and sells for the grower's account. "Grower-Distributor" a person who produces asparagus and makes direct sales to out-of-State processors and brokers or to other vendors outside of or within the State. "Grower" any person who grows asparagus for sale. "Farmers Market" a farmer-owned or operated market which acts as a sales agent for growers offering asparagus for sale at the market. "Asparagus" stalks or spears, either bunched or sold loose for either fresh market or processing. L.1959, c. 18, p. 86, s. 2.
NJ Rev Stat § 54:47C-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47C-3 - Excise tax

54:47C-3. Excise tax  There is hereby levied and imposed upon any sale, delivery, or use of asparagus produced within the State and sold for processing within the State an excise tax at the rate of $0.002 for each pound of pay weight of which $0.001 shall be deducted from payment to growers and $0.001 shall be paid by the processor or distributor, whichever pays the grower for the asparagus. Any asparagus sold to a processor by a distributor or grower-distributor shall have the distributor's share of the excise tax added to the invoice at the rate of $0.001 per pound of pay weight. The grower-distributor or distributor who sells, ships or hauls asparagus to out-of-State processing plants shall pay or deduct the growers' share of the tax at the rate of $0.001 per pound of pay weight sold. There is hereby levied and imposed upon any sale, delivery or use of asparagus produced within this State for fresh market an excise tax at the rate of $0.02 for each standard crate of asparagus or its equivalent which shall be deducted from the payments to the growers by the farmers market or the distributor who buys from the grower. The grower-distributor who sells, ships or hauls directly to out-of-State markets shall be liable for the tax of $0.02 for each standard crate or its equivalent by weight. A farmers market shall deduct and collect from the amount paid to the growers selling the asparagus, the growers' share of the tax as provided by this act. Any grower or gardener who produces 3,000 pounds or less of asparagus annually shall be exempt from the levy imposed herein. L.1959, c. 18, p. 87, s. 3.
NJ Rev Stat § 54:47C-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47C-4 - Single payment of tax; liability of grower

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.
NJ Rev Stat § 54:47C-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47C-5 - Liability of state and municipalities

54:47C-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.1959, c. 18, p. 88, s. 5.
NJ Rev Stat § 54:47C-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47C-6 - Collection by distributor, processor, grower-distributor or farmers market; liability for tax

54:47C-6. Collection by distributor, processor, grower-distributor or farmers market; liability for tax  Every distributor, processor, grower-distributor or farmers market handling asparagus shall charge and collect, or pay, as the case may be, and shall be liable for, the tax imposed by this act on all asparagus handled by him as a distributor, processor, grower-distributor or farmers market handling asparagus. L.1959, c. 18, p. 89, s. 6.
NJ Rev Stat § 54:47C-7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47C-7 - Report accompanying payment of tax

54:47C-7. Report accompanying payment of tax  Every distributor, processor, grower-distributor or farmers market handling asparagus shall on or before August 1 in each year, file with the department a record of all asparagus handled by him as a distributor or processor, grower-distributor or farmers market handling asparagus during the 12 months immediately preceding August 1, and shall accompany such report with the payment of the tax collected or to be paid by him for the period covered by this 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 and council shall require for the proper administration of this act. L.1959, c. 18, p. 88, s. 7.
NJ Rev Stat § 54:47C-8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47C-8 - Record of asparagus handled; inspection

54:47C-8. Record of asparagus handled; inspection  Every distributor, processor, grower-distributor or farmers market handling asparagus shall keep a record of all asparagus handled by him as a distributor or processor, grower-distributor or farmers market handling asparagus which record shall be open to inspection by the authorized representatives of the department at all times during normal business hours. L.1959, c. 18, p. 88, s. 8.
NJ Rev Stat § 54:47C-9 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47C-9 - Violations; penalties; enforcement

54:47C-9. Violations; penalties; enforcement  Any distributor, processor, grower-distributor or farmers market handling asparagus 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, where the tax as provided by this act has not been paid shall be liable to a penalty of not more than $100.00 for the first offense and a penalty of not more than $200.00 for any subsequent offenses to be enforced and collected by the department in a summary proceeding pursuant to the "Penalty Enforcement Law" (N.J.S. 2A:58). L.1959, c. 18, p. 89, s. 9.
NJ Rev Stat § 54:47C-10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47C-10 - Continued violations; injunction

54:47C-10. Continued violations; injunction  The continued or threatened continued 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 tax or for any other penalty imposed herein. L.1959, c. 18, p. 89, s. 10.
NJ Rev Stat § 54:47C-11 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47C-11 - Collection of tax by department; enforcement of act

54:47C-11. Collection of tax by department; enforcement of act  The department shall collect the tax imposed by this act through its authorized agents and enforce the provisions of the act. L.1959, c. 18, p. 89, s. 11.
NJ Rev Stat § 54:47C-12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47C-12 - Deposit of moneys; appropriation and use; purposes

54:47C-12. Deposit of moneys; appropriation and use; purposes  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 "Asparagus 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 marketing, promotion and research for the asparagus industry as may from time to time be conducted or approved by the council. This money shall be spent for the above mentioned programs on either fresh market development, or processed market development in approximate proportion to the amount of money collected from each of these interests. L.1959, c. 18, p. 89, s. 12.
NJ Rev Stat § 54:47C-13 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47C-13 - Asparagus Industry Council; membership; appointment; term; vacancies; compensation

54:47C-13. Asparagus Industry Council; membership; appointment; term; vacancies; compensation  There is hereby created in the New Jersey Department of Agriculture the New Jersey Asparagus Industry Council to consist of 10 members who are citizens of the State of New Jersey to serve for a term of 2 years, except for the first year when 5 members shall be appointed for 1 year only, of whom 2 shall be growers of asparagus to be processed, 2 shall be representatives of processors, 2 shall be growers of asparagus for fresh market, 1 shall be a representative of an incorporated farmer owned or farmer operated market handling asparagus, 1 shall be a representative of buyers, brokers or commission men other than farmers market, 1 shall be a representative of the New Jersey Agricultural Experiment Station, and 1 shall be the Secretary of Agriculture ex officio or his designee. The nominations of the processor grower members shall be made by the New Jersey Vegetable Growers Co-operative Association, Inc.; the nominations of representatives of the processors shall be made by the New Jersey Canners Association; the nominations of representatives of growers of asparagus for fresh market shall be made by The Co-operative Marketing Associations in New Jersey, Inc.; the nominations of a representative of the farmer owned or operated market shall be made by The Co-operative Marketing Associations in New Jersey, Inc.; the nominations of the representative of buyers, brokers or commission men other than farmers market, shall be made by the Garden State Branch of the United Fresh Fruit and Vegetable Association. The appointment of the representative of the New Jersey Agricultural Experiment Station shall be made on the recommendation of the director of said station. The State Board shall make the final appointments from the names submitted. 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 because of vacancy however caused, the State Board shall appoint persons to those vacancies. 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. 18, p. 90, s. 13.
NJ Rev Stat § 54:47C-14 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47C-14 - Organization of council

54:47C-14. 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 6 members shall constitute a quorum for the transaction of business. L.1959, c. 18, p. 91, s. 14.
NJ Rev Stat § 54:47C-15 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47C-15 - Rules and regulations; employment of personnel; records; annual report

54:47C-15. Rules and regulations; employment of personnel; records; 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 the approval of the State Board of Agriculture, 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. 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. 18, p. 91, s. 15.
NJ Rev Stat § 54:47C-16 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47C-16 - Estimate of revenues; submission to department of agriculture; inclusion in budget

54:47C-16. Estimate of revenues; submission to department 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 Department of Agriculture and copies sent to the Governor and the Legislature. Subject to the approval of the Department of Agriculture, the Governor and the Legislature such proposal of expenditures shall be included in the regular budget request of the Department of Agriculture under the heading "New Jersey Asparagus Industry Council" with the statement "Payable from the Asparagus Tax Account." L.1959, c. 18, p. 91, s. 16.
NJ Rev Stat § 54:47C-17 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47C-17 - Appropriation

54:47C-17. 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 $50,000.00 which sum shall be reimbursed to the State from the first available tax receipts received by the department under this act. L.1959, c. 18, p. 92, s. 17.
NJ Rev Stat § 54:47D-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47D-1 - Short title

54:47D-1. Short title  This act shall be known and may be cited as the "Apple Industry Promotion and Tax Act." L.1959, c. 80, p. 201, s. 1.
NJ Rev Stat § 54:47D-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47D-2 - Definitions

54:47D-2. Definitions  The following words and phrases, when used in this act, shall have the meanings respectively ascribed to them: "Council" --the New Jersey Apple Industry Council created by this act. "Department" --the Department of Agriculture of the State of New Jersey. "Bushel" --means a unit of 36 to 44 pounds of apples sold for fresh market use in boxes, cartons, baskets or other containers. "State Board" --the State Board of Agriculture. "Grower" --any person who produces apples for sale. "Apples" --all pomaceous fruit identified under the botanical name of Pyrus malus (pears and crab apples excepted) produced in New Jersey. L.1959, c. 80, p. 201, s. 2.
NJ Rev Stat § 54:47D-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47D-3 - Imposition of tax; rate; exemption

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.
NJ Rev Stat § 54:47D-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47D-4 - Report of grower; payment of tax

54:47D-4. Report of grower; payment of tax  Every grower of apples shall on or before the fifteenth day of each October, January, April and July, file with the department a record of all apples sold by him as a grower during each preceding 3 months and shall accompany such report with the payment of the tax to be paid by him for the period covered by each report. No such report shall be subject to public inspection except pursuant to legal process. L.1959, c. 80, p. 202, s. 4.
NJ Rev Stat § 54:47D-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47D-5 - Form of report; contents

54:47D-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 and council shall require for the proper administration of this act. L.1959, c. 80, p. 202, s. 5.
NJ Rev Stat § 54:47D-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47D-6 - Record of apples produced; inspection

54:47D-6. Record of apples produced; inspection  Every grower of apples shall keep a record of all apples produced and sold by him--which record shall be open to inspection by the authorized representatives of the department at all times during normal business hours. L.1959, c. 80, p. 202, s. 6.
NJ Rev Stat § 54:47D-7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47D-7 - Violations; penalties; enforcement

54:47D-7. Violations; penalties; enforcement  Any grower 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, where the tax as provided by this act has not been paid shall be liable to a penalty of not more than $500.00 for the first offense and a penalty of not more than $1,000.00 for any subsequent offenses to be enforced and collected by the department in a summary proceeding pursuant to the "Penalty Enforcement Law" (N.J.S. 2A:58). L.1959, c. 80, p. 202, s. 7.
NJ Rev Stat § 54:47D-8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47D-8 - Continued violations; injunction

54:47D-8. Continued violations; injunction  The continued or threatened continued 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 tax or for any other penalty imposed herein. L.1959, c. 80, p. 203, s. 8.
NJ Rev Stat § 54:47D-9 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47D-9 - Collection of tax by department; enforcement

54:47D-9. Collection of tax by department; enforcement  The department shall collect the tax imposed by this act through its authorized agents and enforce the provisions of the act. L.1959, c. 80, p. 203, s. 9.
NJ Rev Stat § 54:47D-10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:47D-10 - Deposit of moneys; appropriations; purposes of use

54:47D-10. 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 "Apple 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 marketing, promotion and research for the benefit of the apple industry as may from time to time be conducted or approved by the council. This money shall be spent for the above mentioned programs on either fresh market development, or processed market development in approximate proportion to the amount of money collected from each of these interests. L.1959, c. 80, p. 203, s. 10.