reglab/statecodes huggingface dataset:
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:44-4 - Release of lien; reassessment of tax or penalty; payment; satisfaction of judgment; joint and several liability

54:44-4. Release of lien; reassessment of tax or penalty; payment; satisfaction of judgment; joint and several liability
The Director of the Division of Taxation in the Department of the Treasury, upon application made to him may release any property from the lien of any certificate, judgment or levy procured by him provided payment be made to him or, a deposit be made with him of such bonds or other security as he shall deem adequate to secure the payment of any debt evidenced by any such certificate, judgment, or levy, the lien of which is sought to be released. The director when satisfied that any assessment of tax or of any penalty for which a certificate or judgment has been filed is not presently collectible, may, upon application made to him, reassess the tax or penalty in an amount deemed equitable and expedient and, after payment of the tax and penalty as reassessed, release any property from the lien of any certificate, or judgment for the amount of said tax and penalty obtained under the provisions of section 54:44-3 of this Title or cancel said judgment. Each such release or warrant of satisfaction of judgment shall be given under his seal, and may be recorded in any office in which conveyances of real estate may be recorded. The director upon application made to him may determine and fix such an amount as he shall deem to be proper for the satisfaction and discharge by one of several judgment debtors of his liability upon any judgment or certificate of debt heretofore or hereafter entered, in an action or otherwise, against persons jointly and severally liable, for any tax levied and unpaid pursuant to the provisions of subtitle eight of Title 54 of the Revised Statutes. Upon the payment by any such person of the amount so fixed and determined, the judgment debtor making the payment shall be discharged from any and all liability upon the said judgment and the director shall execute to the said judgment debtor a satisfaction and warrant to discharge said judgment as to such judgment debtor. The amount of any such payment shall be credited upon the judgment, but, except as to such credit, the payment by one of several judgment debtors and the satisfaction and discharge of the judgment as to him shall not operate to release or discharge the other judgment debtors from their joint and several liability for the amount remaining unpaid upon the judgment or certificate of debt.
Amended by L.1938, c. 319, p. 805, s. 12; L.1942, c. 171, p. 530, s. 6; L.1949, c. 95, p. 415, s. 4.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:44-5 - Compromise of claims

54:44-5. Compromise of claims
The commissioner may compromise any claim for taxes, penalties, or interest, which shall be alleged to be due pursuant to the provisions of this or any other law of this State imposing taxes upon the sale or delivery of alcoholic beverages.
Amended by L.1938, c. 319, p. 805, s. 13; L.1942, c. 171, p. 531, s. 7.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:44-5.1 - Compromise or cancellation of tax

54:44-5.1. Compromise or cancellation of tax
The commissioner shall have power to compromise or cancel any tax in the sum of not more than fifteen dollars ($15.00), heretofore or hereafter assessed pursuant to the provisions of subtitle eight of Title 54, and any interest charges or penalties thereon; provided, an appeal from said tax shall not be pending and said tax shall remain unpaid for at least one year; and provided, further, that it shall appear to the commissioner that such tax may not, with due diligence, be collected or that the expense thereby entailed renders collection of the tax, interest, and penalties impractical.
L.1941, c. 210, p. 609, s. 1.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:44-6 - Certificate to issuing authorities; fee

54:44-6. Certificate to issuing authorities; fee
The Director of the Division of Taxation in the Department of the Treasury, whenever requested by any person licensed pursuant to the provisions of Title 33, Intoxicating Liquors, R.S. 33:1-1 et seq., shall issue to any governmental agency having authority to issue and transfer such licenses a certificate stating whether any such person is indebted to this State for any taxes, penalties, and interest, under the provisions of the "Alcoholic Beverage Tax Law," R.S. 54:41-1 et seq., and, if so, the amount of said debt; provided, there is paid to him for the use of the State of New Jersey a fee of $25.00 for each person for whom a certificate is requested.
Amended by L. 1949, c. 95, s. 5; 1971, c. 92; 1987, c. 76, s. 55.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:45-1 - Bi-monthly reports to director; payment of tax; failure to file; penalty; remission

54:45-1. Bi-monthly reports to director; payment of tax; failure to file; penalty; remission
Every person who, within this State, shall manufacture, distribute, transport, store, warehouse, import, offer for sale or sell any alcoholic beverages or who shall purchase, transfer, sell or agree to sell warehouse receipts, receipts, certificates, contracts or other documents given upon the storage of alcoholic beverages, or who is the holder of a license permitting the doing of any such acts shall file with the director a report on such form as the director shall prescribe. Any such report shall be verified by oath whenever the director shall so require. Every such report shall accurately and truthfully disclose the amount of alcoholic beverages manufactured, distributed, transported, stored, warehoused, withdrawn from storage, imported, purchased and sold, and the number and kind of warehouse receipts, receipts, certificates, contracts or other documents given upon the storage of alcoholic beverages purchased, transferred, sold and agreed to be sold by such person during the preceding 2 months, and such other information as the director may require. Such report shall be filed on or before the fifteenth day following each 2-month period. Holders of plenary retail consumption licenses, seasonal retail consumption licenses, plenary retail distribution licenses, limited retail distribution licenses and club licenses, issued pursuant to the provisions of Title 33 of the Revised Statutes or any other relative law of this State and the holders of permits, issued pursuant to the provisions of Title 33 of the Revised Statutes, authorizing the manufacture of wine for personal consumption only, shall not be required to file a report. Every such person shall pay to the director upon the filing of such report the amount of tax which shall be due from such person by reason of sales or deliveries of alcoholic beverages, unless previously paid.
Any such person who shall fail to file any such report on the day when it shall be due shall forfeit as a penalty an amount as provided in the State Tax Uniform Procedure Law, subtitle 9 of Title 54 of the Revised Statutes. Such penalty shall not continue to accrue after the suspension or revocation of the license of any such person. Any such person who shall fail to pay any such tax on the day when it shall be due shall forfeit as a penalty an amount as provided in the State Tax Uniform Procedure Law, subtitle 9 of Title 54 of the Revised Statutes.
The director, if satisfied that the failure to comply with any provision of this section was excusable, may remit the whole or any part of any penalty herein imposed.
Amended by L.1938, c. 319, p. 807, s. 15; L.1939, c. 357, p. 864, s. 1; L.1947, c. 250, p. 924, s. 1; L.1950, c. 203, p. 446, s. 1; L.1956, c. 179, p. 687, s. 1; L.1972, c. 162, s. 1, eff. Sept. 27, 1972; L.1973, c. 288, s. 1, eff. Dec. 4, 1973; L.1975, c. 177, s. 36, eff. Aug. 4, 1975.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:45-2 - Records

54:45-2. Records
Every person, who, within this State, shall manufacture, import, distribute, transport, store, warehouse, sell or offer for sale alcoholic beverages, or who shall engage in purchasing, transferring, agreeing to sell or selling warehouse receipts, receipts, certificates, contracts or other documents given upon the storage of alcoholic beverages, or who is the holder of a license permitting the doing of any such acts, shall keep complete and accurate records of all alcoholic beverages purchased, sold, manufactured, improved, brewed, fermented, distilled, produced, stored, warehoused, withdrawn from storage, imported or transported and of all warehouse receipts, receipts, certificates, contracts or other documents given upon the storage of alcoholic beverages. Such records shall be of a kind and in the form prescribed by the director and shall be safely preserved for 3 years in such a manner as to insure permanency and accessibility for inspection by the director or any duly authorized employee of said director. The director may, by regulation, require that any of such records shall be so preserved for an additional period, not exceeding 2 years. All such records shall be kept and maintained in this State, but the director may, in his discretion, permit the records of any such person to be kept and maintained at a place outside of this State to be designated by him.
Amended by L.1938, c. 319, p. 808, s. 16; L.1955, c. 103, p. 564, s. 1.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:45-3 - Commissioner's records; authentication; confidential character; use in court

54:45-3. Commissioner's records; authentication; confidential character; use in court
The commissioner shall keep a record of all of his official acts and shall preserve copies of all decisions, rules, regulations and orders made by him. Copies of any rule, regulation, order or decision made by him and of any paper or papers filed in any office maintained by him in the administration of this subtitle may be authenticated under his official seal and when so authenticated shall be evidence in all courts of the same weight and force as the originals thereof. For authenticating any such copy he shall receive a fee of one dollar. The records and files of the commissioner respecting the administration of this subtitle shall be considered confidential and privileged and neither the commissioner nor any employee concerned with such administration or the custody of any such records or files shall be required to produce any of them for the inspection of any person or use in any action or proceeding in any court except in behalf of the commissioner in an action or proceeding under the provisions of this subtitle to which the commissioner is a party or in behalf of any party to any action or proceeding under the provisions of this subtitle when the reports or files or the facts shown thereby are directly involved in such action or proceeding. Nothing herein contained shall be construed to prohibit the delivery to a taxpayer or to his duly authorized representative of a certified copy of any report or other paper filed by him pursuant to the requirements of this subtitle nor to prohibit the publication of statistics so classified as to prevent the identification of particular reports and the items thereof nor to prohibit the inspection by the attorney general or other legal representative of this state of the reports or files relating to the claim of any taxpayer who shall bring an action to set aside or review any tax imposed hereunder or against whom an action or proceeding has been instituted in accordance with the provisions of this subtitle, nor to prohibit the examination of said records and files by the comptroller or auditor of this state or by their respective duly authorized employees, nor to prohibit the delivery to the United States Internal Revenue Department or the state commissioner of alcoholic beverage control of copies of any alcoholic beverage tax sales reports filed with the state tax commissioner nor to prohibit the exchange of any information disclosed by any alcoholic beverage tax sales reports by the commissioner with any official person or body of any other state concerned with the administration of any alcoholic beverage tax or control statute in that state.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:45-5 - Examination, assessment, protest

54:45-5. Examination, assessment, protest
54:45-5. a. (Deleted by amendment, P.L.1992, c.175).
b. (Deleted by amendment, P.L.1992, c.175).
c. (Deleted by amendment, P.L.1992, c.175).
d. (Deleted by amendment, P.L.1992, c.175).
e. The examination of reports filed under this subtitle and the assessment of additional taxes, penalties and interest shall be as provided by the State Tax Uniform Procedure Law, R.S.54:48-1 et seq.
f. If any taxpayer shall be aggrieved by any finding or assessment of the director, he may, within 90 days of receipt of the notice of assessment or finding, file a protest in writing signed by himself or his duly authorized agent, which shall be under oath, and shall set forth the reason therefor, and may request a hearing. Thereafter the director shall grant a hearing to the taxpayer, if the same shall be requested. He may make an order confirming, modifying or vacating any such finding or assessment. The filing of any such protest shall not abate penalties for nonpayment.
Amended 1938,c.319,s.18 (title amended 1941,c.267); 1975,c.177,s.37; 1992,c.175,s.38.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:45-6 - Claim for refund.

54:45-6 Claim for refund.
54:45-6. Any taxpayer, at any time within four years after the payment of any original or additional tax assessed against the taxpayer may file with the director a claim under oath for refund, in such form as the director may prescribe, stating the ground therefor, but no claim for refund shall be required or permitted to be filed with respect to a tax paid after protest has been filed with the director or after proceedings on appeal have been commenced as provided in this subtitle until after the protest or appeal has been finally determined.
Amended 1992, c.175, s.39; 1998, c.106, s.11.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:45-7 - Service of notice; presumptive evidence

54:45-7. Service of notice; presumptive evidence
Any notice required to be given by the commissioner pursuant to this subtitle may be served personally or by mailing the same to the person for whom it is intended, addressed to such person at the address given in the last report filed by him pursuant to the provisions of this subtitle, or if no report has been filed, then to such address as may be obtainable. The mailing of such notice shall be presumptive evidence of the receipt of the same by the person to whom it was addressed.
L.1938, c. 319, p. 811, s. 19.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:46-1 - Appeals from decisions of Director of Division of Taxation

54:46-1. Appeals from decisions of Director of Division of Taxation
Any person who shall be aggrieved by any decision of the Director of the Division of Taxation denying any hearing requested hereunder, or by any order, finding or assessment having the effect of fixing, correcting, amending or modifying the amount of any tax to be paid by such person, or by any decision declining so to do, or by any certification of debt to the clerk of a court, may appeal from the action of the director in making any such decision, assessment, finding or order, or issuing any such certificate, to the tax court in accordance with the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., within 90 days after date of such decision, order, finding, or assessment, in accordance with the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq.
Amended by L.1938, c. 319, p. 811, s. 20; L.1942, c. 171, p. 531, s. 8; L.1953, c. 51, p. 935, s. 164; L.1983, c. 36, s. 44, eff. Jan. 26, 1983.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:46-2 - Refunds upon appeal

54:46-2. Refunds upon appeal
If by the decision or order of the tax court, or of any court of competent jurisdiction, the taxpayer shall be adjudged to be entitled to a refund, it shall be paid by the treasurer, upon presentation to him by the taxpayer of a certified copy of such decision or order, out of the tax moneys paid to him pursuant to the provisions of this subtitle.
Amended by L.1938, c. 319, p. 812, s. 21; L.1983, c. 36, s. 45, eff. Jan. 26, 1983.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:47-3 - Failure to file report; filing of false or fraudulent report

54:47-3. Failure to file report; filing of false or fraudulent report
Any person who shall fail to file any report required to be filed pursuant to the provisions of this subtitle, or shall file or cause to be filed, with the commissioner, any false or fraudulent report or statement, or shall aid or abet another in the filing, with the commissioner, of any false or fraudulent report or statement, with the intent to defraud the state or evade the payment of any tax, penalty or interest or any part thereof, which shall be due pursuant to the provisions of this subtitle, shall be guilty of a misdemeanor and punished accordingly.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:47-4 - False swearing; false testimony; misdemeanor

54:47-4. False swearing; false testimony; misdemeanor
Any person who shall knowingly swear to, affirm, or verify any false or fraudulent statement, or who, being under oath, shall testify falsely at any hearing held pursuant to the provisions of this subtitle, with intent to evade the payment of any tax, penalty or interest hereunder, shall be guilty of a misdemeanor and punished accordingly.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:47-5 - Sales and deliveries prohibited unless tax paid or secured; misdemeanor

54:47-5. Sales and deliveries prohibited unless tax paid or secured; misdemeanor
Any person who shall sell or cause to be sold any alcoholic beverages in this state or who shall deliver or cause to be delivered any alcoholic beverages in this state when the tax upon the sale or delivery of such beverages as herein imposed shall not have first been paid or the payment thereof secured to the satisfaction of the commissioner shall be guilty of a misdemeanor and punished accordingly.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:47-6 - Punishment for violation

54:47-6. Punishment for violation
Any person who shall violate any of the provisions of this subtitle, by any act or omission not heretofore mentioned in this chapter, shall be punished in accordance with the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq.
Amended by L. 1987, c. 76, s. 42.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.