reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:47D-11 - Apple industry council; membership; appointments; terms; vacancies

54:47D-11. Apple industry council; membership; appointments; terms; vacancies
There is hereby created in the New Jersey Department of Agriculture the New Jersey Apple Industry Council to consist of 9 members of whom 7 shall be growers of apples, 1 shall be a representative of the New Jersey Agricultural Experiment Station recommended by the director thereof, and the Secretary of Agriculture or his designee. Grower members of the council shall be appointed by the State Board of Agriculture for a term of 3 years except that for the first appointees 3 shall be appointed for a term of 3 years, 2 shall be appointed for a term of 2 years and 2 shall be appointed for a term of 1 year, as shall be designated by the State Board. There shall be appointed 1 grower member resident of each of the 3 principal apple growing counties as determined by the New Jersey Crop Reporting Service and 2 grower members resident of counties located in Southern New Jersey and 2 grower members resident of counties located in Northern New Jersey. For the purposes of this act the boundary dividing the counties of Ocean and Burlington from the counties lying to the north shall be the dividing line between Northern and Southern New Jersey.
Grower members of the council shall be appointed from nominations made by, and filed with the State Board by, the directors of the New Jersey Apple Institute and the New Jersey State Horticultural Society meeting in joint session. At least 2 nominations shall be made for each appointment to be made.
Each member shall hold office after the expiration of his term until his successor shall be duly appointed and qualified. Vacancies in the membership of the council, however created, shall be filled in the same manner as the original appointment for the unexpired term only. If for any reason the list required by this section is not submitted within 30 days after the effective date of this act or after the existence of a vacancy however caused, the State Board shall appoint qualified persons to those vacancies.
L.1959, c. 80, p. 203, s. 11.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:47D-13 - Organization of council; election of officers; quorum

54:47D-13. Organization of council; election of officers; quorum
The council shall organize as soon as practicable after their appointment at the call of the Secretary of Agriculture by electing a chairman, vice-chairman and secretary from amongst its membership to serve for a term of 1 year and until their successors are elected and qualified. Any 6 members shall constitute a quorum for the transaction of business.
L.1959, c. 80, p. 204, s. 13.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:47D-14 - Rules and regulations; employment of personnel; duties and compensation; records of council; annual report

54:47D-14. Rules and regulations; employment of personnel; duties and compensation; records of council; annual report
The council shall make and promulgate rules and regulations subject to the approval of State Board of Agriculture for the administration and to effectuate the purposes of this act. It may employ, prescribe the duties, and fix the compensation of such persons as it may determine to be necessary for the proper performance and execution of the duties and powers of the council within the limits of available appropriations and subject to the approval of the State Board of Agriculture. The council shall keep a complete record of all its proceedings and of its receipts and expenditures and shall file a report annually in January with the Governor and the Legislature.
L.1959, c. 80, p. 204, s. 14.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:47D-15 - Budget request

54:47D-15. Budget request
Such proposal of expenditures shall be included in the regular budget request of the Department of Agriculture under the heading "New Jersey Apple Industry Council" with the statement "Payable from the Apple Tax Account" and shall be subject to the approval by the Department of Agriculture, the Governor and the Legislature.
L.1959, c. 80, p. 205, s. 15.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:47D-16 - Appropriation

54:47D-16. Appropriation
There is hereby appropriated to the Department of Agriculture for use of the council during the first year of its operation the sum of $60,000.00 which sum shall be reimbursed to the State from the first available tax receipts received by the department under this act.
L.1959, c. 80, p. 205, s. 16.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:47E-2 - Definitions

54:47E-2. Definitions
Following words and phrases, to be used in this act, shall have the meanings respectively ascribed to them:
"Processor" --a person who receives or buys sweet potatoes from a grower for canning, freezing or dehydrating.
"Commission" --the New Jersey Sweet Potato Industry Commission created by this act.
"Distributor of sweet potatoes" --a person who buys sweet potatoes or receives consignments of sweet potatoes from a grower for resale.
"Department" --the Department of Agriculture of the State of New Jersey.
"Bushel" --means a unit of 50 pounds of sweet potatoes sold for fresh market use in boxes, cartons, baskets or other containers or a unit of 46 pounds of sweet potatoes sold for processing. For the purpose of this act, all containers shall be converted to units of 50 pounds or 46 pounds respectively.
"State board" --the State Board of Agriculture.
"Grower-distributor" --a person who produces sweet potatoes and makes sales direct to processors, distributors or other vendors outside of or within the State.
"Grower" --any person who produces sweet potatoes for sale, or who sells sweet potatoes at retail.
"Sweet potatoes" --all varieties of Ipomoea batatas known commonly as sweet potatoes or yams.
L.1966, c. 283, s. 2.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:47E-3 - Imposition of assessment; rate; liability

54:47E-3. Imposition of assessment; rate; liability
There is hereby levied and imposed upon any sale, delivery or use of sweet potatoes produced within the State an assessment at the rate of $0.02 for each bushel sold for marketing as fresh sweet potatoes and $0.02 per bushel for those sold for processing.
The $0.02 per bushel levied on those sweet potatoes marketed as fresh sweet potatoes shall be paid by the distributor of sweet potatoes who buys or receives on consignment from the grower.
A farmer's market or co-operative marketing association shall deduct and collect from the amount paid to the growers selling fresh market sweet potatoes, the assessment of $0.02 per bushel provided by this act.
The $0.02 per bushel levied on sweet potatoes sold for processing shall be deducted from payments to growers by the processor or distributor who pays the grower for the sweet potatoes.
If a grower-distributor makes direct sales of sweet potatoes for either fresh market or processing to retail stores, roadstands or out-of-State receivers, so that the assessment is not deducted and submitted for him, it becomes his responsibility to submit directly the assessment on such sweet potatoes.
The liability for, and the incidence of the assessment on sweet potatoes is hereby declared to be a levy on the grower but this provision shall in no way affect the method of collection of such assessments as provided by this act.
Nothing in this act shall require the payment of such assessment more than once on any sweet potatoes sold, delivered or used.
L.1966, c. 283, s. 3.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:47E-4 - Report of distributor, processor, grower-distributor or farmers market; payment of assessment

54:47E-4. Report of distributor, processor, grower-distributor or farmers market; payment of assessment
Every distributor, processor, grower-distributor or farmers market handling sweet potatoes shall on or before each February 1 and August 1, file with the department a report of all sweet potatoes showing the quantity handled by him during each of the 6 months immediately preceding January and July, respectively and shall accompany such report with the payment of the assessment to be paid by him for the period covered by the report. No such report shall be subject to public inspection except pursuant to legal process.
L.1966, c. 283, s. 4.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:47E-6 - Record of sweet potatoes handled; inspection

54:47E-6. Record of sweet potatoes handled; inspection
Every distributor, processor, grower-distributor or farmers market handling sweet potatoes shall keep a record of all sweet potatoes handled by him. Which record shall be open to inspection by the authorized representatives of the department at all times during normal business hours.
L.1966, c. 283, s. 6.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:47E-7 - Violations; penalty; enforcement

54:47E-7. Violations; penalty; enforcement
Any distributor, processor, grower-distributor or farmers market who shall falsely or fraudulently make any report required by this act or who shall evade or violate any of the provisions of this act, or who willfully interferes with any authorized person in the performance of such person's duties under this act, or fails to pay the assessment provided by this act or any person who knowingly violates or aids in the violation of this act shall be liable in addition to his liabilities for any tax imposed hereunder to a penalty of not more than $200.00 for the first offense, and a penalty of not more than $500.00 for any subsequent offense, to be enforced and collected by the department in a summary proceeding pursuant to the "Penalty Enforcement Law" (N.J.S. 2A:58).
L.1966, c. 283, s. 7.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:47E-8 - Continued violations; injunction

54:47E-8. Continued violations; injunction
Continued or threatened violation of this act may be restrained by the Superior Court in a civil action brought by the department, but no such action shall be deemed to relieve the defendant of his liability for the assessment or for any other penalty imposed herein.
L.1966, c. 283, s. 8.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:47E-10 - Deposit of moneys; appropriations; purpose of use

54:47E-10. Deposit of moneys; appropriations; purpose of use
All moneys received from the assessment imposed by this act, including any fines and forfeitures collected under the provisions of this act, shall be forthwith deposited as received with the State Treasurer and maintained by him as a special account entitled "Sweet Potato Assessment Account." Moneys credited to such special accounts shall be appropriated and used only for the following purposes:
(a) Cost of administration and collection of the tax.
(b) Programs of marketing, grading, promotion and research for the benefit of the sweet potato industry which may from time to time be conducted or approved by the commission. This money shall be spent on the above mentioned programs in approximate proportion to the needs of the industry.
L.1966, c. 283, s. 10.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:47E-11 - Sweet potato industry commission; membership; appointments; terms; vacancies

54:47E-11. Sweet potato industry commission; membership; appointments; terms; vacancies
There is hereby created in the Department of Agriculture the New Jersey Sweet Potato Industry Commission to consist of 15 members, of whom 11 shall be growers of sweet potatoes, one shall be the Dean of the New Jersey College of Agriculture at Rutgers University or his designee, one shall be the Secretary of Agriculture or its designee, one shall be a distributor of sweet potatoes, and one a representative of the sweet potato processing industry. Grower members of the commission shall be appointed by the State Board of Agriculture for a term of 3 years, except that, from the first group of appointees, 4 shall be appointed for a term of 3 years, 4 shall be appointed for a term of 2 years and 3 shall be appointed for a term of 1 year, as designated by the State board. There shall be appointed 2 grower members resident of each of the 5 principal sweet potato growing counties as determined by the New Jersey Crop Reporting Service, and one member at large.
The representatives of the distributors and of the sweet potato processing industry shall be appointed for a term of 3 years. The Dean of the College of Agriculture or his designee and the Secretary of Agriculture or his designee shall serve for indefinite terms.
The State Board of Agriculture shall appoint the members of the commission from lists submitted by the organizations listed hereafter. Grower members of the commission shall be nominated by the New Jersey State Sweet Potato Industry Association, Inc. The processing member of the commission shall be nominated by the New Jersey Canners and Food Processors Association. The distributor member shall be nominated by the Garden State Branch of the United Fresh Fruit and Vegetable Association.
No person shall serve more than 2 full successive terms as a member of the Sweet Potato Industry Commission.
Each member shall hold office after the expiration of his term until his successor shall be duly appointed and qualified. Vacancies in the membership of the commission, however created, shall be filled in the same manner as the original appointment for the unexpired term only. If for any reason the list required for this section is not submitted within 30 days of the effective date of this act or of the development of a vacancy however caused, the State board shall appoint qualified persons to those vacancies.
L.1966, c. 283, s. 11.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:47E-13 - Organization of commission; election of officers; quorum

54:47E-13. Organization of commission; election of officers; quorum
The commission shall organize as soon as practicable after their appointment by electing a chairman, vice-chairman and secretary from its membership to serve for a term of 1 year and until their successors are elected and qualified. Any 8 members shall constitute a quorum for the transaction of business.
L.1966, c. 283, s. 13.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:47E-14 - Rules and regulations; employment of personnel; records of proceedings; annual report

54:47E-14. Rules and regulations; employment of personnel; records of proceedings; annual report
The commission subject to the approval of the State Board of Agriculture shall promulgate rules and regulations for the implementation and administration of this act. It may employ, prescribe the duties, and fix the compensation of such persons as it may determine to be necessary for the proper performance and execution of the duties and powers of the commission within the limits of available appropriations subject to the approval of the State Board of Agriculture. Commission will keep a complete record of all its proceedings and of its receipts and expenditures and shall file a report annually in January with the Governor and the Legislature.
L.1966, c. 283, s. 14.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:47E-15 - Budget request

54:47E-15. Budget request
The commission shall annually prepare an itemized estimate of revenues from collection of the assessment and of proposed expenditures which shall be submitted to the State Board of Agriculture. Subject to board approval such proposal of expenditures shall be included in the regular budget request of the Department of Agriculture under the heading "New Jersey Sweet Potato Industry Commission" with the statement "Payable From the Sweet Potato Assessment Account."
L.1966, c. 283, s. 15.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:47E-16 - Appropriation

54:47E-16. Appropriation
In addition to any other appropriation to the Department of Agriculture there is hereby appropriated to the department for the use of the commission during the fiscal year commencing July 1, 1966, the sum of $20,000.00 which sum shall be reimbursed to the State in 3 equal yearly installments, the first being due 1 year after the act becomes effective.
L.1966, c. 283, s. 16.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:47E-17 - Continuation of program; referendum

54:47E-17. Continuation of program; referendum
After this act has been in effect for 3 years, a referendum will be conducted among the sweet potato growers of the State to determine whether or not it shall continue in effect. The program shall continue if
(a) Written assents are filed by not less than 65% of the affected producers who are engaged in the production of at least 51% of the sweet potatoes grown in the State or
(b) Written assents are filed by not less than 51% of the total number of producers engaged in the production of sweet potatoes, who are engaged in the production of 65% of the sweet potatoes grown in the State.
If the referendum conducted 3 years after the program is begun favors continuation, similar referenda will be held at the end of each 3-year period thereafter.
L.1966, c. 283, s. 17.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:48-2 - Definitions.

54:48-2 Definitions.
54:48-2. As used in this subtitle:
"Commissioner" means the Director of the Division of Taxation in the Department of the Treasury.
"Department" means the Division of Taxation in the Department of the Treasury.
"Director" means the Director of the Division of Taxation.
"Prime rate" means the average predominant prime rate, as determined by the Board of Governors of the Federal Reserve System, quoted by commercial banks to large businesses as of the first business day of the calendar quarter within which the payment was due; except that as to the calculation of interest accruing on and after the July 1 next following enactment of P.L.1992, c.175 "prime rate" means that rate quoted as of December 1 of the calendar year immediately preceding the calendar year in which the payment was due, provided however, that if the director determines that the prime rate quoted by commercial banks to large businesses varies by more than one percentage point from the rate otherwise determined, the director shall redetermine the prime rate to be that quoted prime rate for subsequent calendar quarters of the calendar year in which payments become due.
"State tax" means any tax which is payable to or collectible by the director, and "State tax law" means any law which levies or imposes a State tax as herein defined.
"Taxpayer" means any person owing or liable to pay any State tax or any person deemed by the director to be so owing or liable.
"Tax preparer" means any person who prepares for compensation, or who employs one or more persons to prepare for compensation, any return of tax or claim for refund under any State tax law.
Amended 1987, c.76, s.1; 1992, c.175, s.1; 2006, c.36, s.1.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:48-4 - Application of subtitle

54:48-4. Application of subtitle
When any law of this state heretofore or hereafter enacted levies or imposes any state tax, unless expressly prohibited by the law imposing or levying such tax the provisions of this subtitle shall be applicable to such tax, and the collection thereof may be enforced by the commissioner in the manner provided in this subtitle.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:48-4.2 - Definitions relative to establishment of automated State tax payment system.

54:48-4.2 Definitions relative to establishment of automated State tax payment system.
1. As used in this act:
"Cardholder" means the person or organization named on the face of a credit card or debit card to whom or for whose benefit the credit card or debit card is issued by an issuer.
"Card payment system" means a technical procedure by which tax obligations owed the State may be paid by credit card or debit card.
"Credit card" means any instrument or device linked to an established line of credit, whether known as a credit card, charge card, credit plate, or by any other name, issued with or without fee by an issuer for the use of the cardholder in satisfying outstanding financial obligations, obtaining money, goods, services or anything else of value on credit.
"Debit card" means any instrument or device, whether known as a debit card, automated teller machine card, or by any other name, issued with or without fee by an issuer for the use of the cardholder in obtaining money, goods, services or anything else of value through the electronic authorization of a financial institution to debit the cardholder's account.
"Electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephone, or computer or magnetic tape for the purpose of ordering, instructing or authorizing a financial institution to debit or credit an account.
"Electronic funds transfer system" means a technical procedure by which tax obligations owed the State may be paid by an electronic transaction between the financial institution of the person or organization owing the obligation and the financial institution of the State.
"Issuer" means the business organization or financial institution that issues a credit card or debit card, or its duly authorized agent.
"Service charge" means a mandatory fee to be charged by the Division of Taxation in excess of the total obligation under this act owed by a person or organization to offset processing charges or discount fees for the use of a card payment system or an electronic funds transfer system.
L.1996,c.2.s.1.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:48-4.3 - Establishment of card payment, electronic funds transfer system.

54:48-4.3 Establishment of card payment, electronic funds transfer system.
2. Subject to the provisions of section 3 of P.L.1996, c.2 (C.54:48-4.4), the director may establish a card payment system or electronic funds transfer system for payments of State taxes.
L.1996,c.2.s.2.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:48-4.4 - Assessment, collection of service charges.

54:48-4.4 Assessment, collection of service charges.
3. Notwithstanding the provisions of any other law to the contrary and if not legally prohibited by an issuer or by an organization whose members are issuers, the director shall assess and collect service charges related to the payment of obligations owed to or collected by the Division of Taxation when credit cards, debit cards or electronic funds transfer systems are utilized.
L.1996,c.2.s.3.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:48-5 - Other remedies unaffected

54:48-5. Other remedies unaffected
Nothing in this subtitle shall be construed as depriving the state or the commissioner of any remedy for the enforcement of any state tax through any procedure or remedies expressly provided in the law imposing such tax or in any other law, nor shall this subtitle be construed as repealing or altering any such law or laws.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:48-6 - Preparation of statements of taxpayers' rights

54:48-6. Preparation of statements of taxpayers' rights
8. The Director of the Division of Taxation shall prepare statements that set forth in simple and nontechnical terms:
a. the procedural and substantive rights of a taxpayer under the State Tax Uniform Procedure Law, R.S.54:48-1 et seq., including information and notice standards, rights of representation and confrontation, and the standards for allowing closing agreements and compromises; and the obligations of the Division of Taxation under that law, including obligations of explanation, communication and confidentiality;
b. the procedures and time limits to protest an assessment or decision of the director;
c. the procedures and time limits to appeal a final decision of the director;
d. the procedures for making a claim for refund under that law, and under any other law or regulation which may prohibit the application of the refund provisions of that law; and
e. the procedures which the director may use in determining State tax liability, including the director's right to verify taxes through examination of records, hearings, and subpoena powers, and the procedures which the director may use in collecting a State tax liability, including deficiency assessment, arbitrary assessment, penalties and interest, liens, levies and criminal sanctions.
L.1992,c.175,s.8.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:48-7 - Applicability of act

54:48-7. Applicability of act
42. a. Sections 2 and 3 of this act concerning the assessment of penalties shall apply to penalties for failures to file, underpayments and deficiencies first assessed on and after the July 1 next following their enactment.
b. Section 3 of this act concerning periods of limitation shall apply to tax liabilities accruing on and after the July 1 next following its enactment and, notwithstanding the provisions of sections 3, 21, 24 and 26 through 30 of this act, any unexpired fifth year of a five year period of limitation remaining on the July 1 next following the enactment of those sections shall continue to be in full force and effect.
c. Section 5 of this act concerning claims for refunds shall apply to claims accruing on and after the July 1 next following its enactment, and, notwithstanding the provisions of sections 5, 32, 34, 37 and 39 of this act to the contrary, all claims barred by the applicable statutes of limitation on the July 1 next following the enactment of those sections shall continue to be barred as if those sections had not been enacted.
d. Section 11 of this act shall apply to determinations, collections, refund applications, and assessments of penalties and interest made on and after the July 1 next following enactment of that section.
e. Section 12 of this act shall apply to employee actions taken on and after the July 1 next following enactment of that section.
f. Sections 14 and 16 of this act shall apply to protests of the director's actions made, or complaints filed, on and after the July 1 next following its enactment and, notwithstanding the provisions of sections 14 and 33 of this act and the repeal of section 20 of P.L.1973, c.170 (C.54:10E-20) set forth in section 41 of this act, the time for filing a protest concerning a finding or assessment of the director made prior to the July 1 next following enactment of those sections shall continue to apply as if those provisions had not been enacted and the determination of any bond or bond amount required by law prior to that date shall remain in effect as if those sections had not been enacted.
g. Notwithstanding the repeal of sections 14 and 15 of P.L.1963, c.44 (C.54:39A-14 and 54:39A-15) set forth in section 41 of this act, the obligation, lien or duty to pay any taxes, interest or penalties which have accrued or may accrue by virtue of any assessment made or which may be made with respect to taxes due on sales made prior to the July 1 next following enactment of section 41 shall remain as if that section had not been enacted, nor shall this act affect the legal authority to assess and collect the taxes which may be or have been due and payable under P.L.1963, c.44, together with such interest and penalties as would have accrued thereon under any provision of law; nor shall this act invalidate any assessments or affect any proceeding for the enforcement thereof.
L.1992,c.175,s.42.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:49-1 - Tax a debt and lien; preference; proceeds paid to commissioner

54:49-1. Tax a debt and lien; preference; proceeds paid to commissioner
The taxes, fees, interest and penalties imposed by any such State tax law, or by this subtitle, from the time the same shall be due, shall be a personal debt of the taxpayer to the State, recoverable in any court of competent jurisdiction in an action in debt in the name of the State. Such debt, whether sued upon or not, shall be a lien on all the property of the debtor except as against an innocent purchaser for value in the usual course of business and without notice thereof, and except as may be provided to the contrary in any other law, and shall have preference in any distribution of the assets of the taxpayer, whether in bankruptcy, insolvency or otherwise. The proceeds of any judgment or order obtained hereunder shall be paid to the commissioner.
Amended by L.1952, c. 169, p. 544, s. 1.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:49-3 - Interest, penalty on unpaid tax

54:49-3. Interest, penalty on unpaid tax
54:49-3. Any taxpayer who shall fail to pay any State tax on or before the day when the same shall be required by law to be paid shall pay in addition to the tax, unless otherwise provided in the law imposing such tax, interest and penalty, if any, on said tax at the rate of three percentage points above the prime rate assessed for each month or fraction thereof, compounded annually at the end of each year, from the date the tax was originally due until the date of actual payment. If the director is empowered by the law imposing such tax to grant an extension of time in which the tax shall be paid, the taxpayer shall be liable for the payment of interest on the unpaid tax at the rate of three percentage points above the prime rate assessed for each month or fraction thereof, compounded annually at the end of each year, from the date that such tax was originally due to the date of actual payment. Any amount of tax unpaid after the time when the same shall be required by law to be paid, or after an extension of time if granted, is an underpayment for the purposes of R.S.54:49-4.
Amended 1975,c.177,s.1; 1987,c.76,s.2; 1993,c.331,s.1.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:49-3a - Privilege periods; no penalties, interest; tax underpayment, additional tax liability.

54:49-3a Privilege periods; no penalties, interest; tax underpayment, additional tax liability.
7. For privilege periods ending on and after July 31, 2023, but before January 1, 2024, no penalties or interest shall accrue for the underpayment of tax due with respect to any provision of P.L.2023, c.96 (C.54:10A-4.16 et al.) that creates an additional tax liability; provided, however, for privilege periods ending on and after July 31, 2023, the additional estimated payments shall be made no later than the second next estimated payment due following the enactment of P.L.2023, c.96 (C.54:10A-4.16 et al.) or the second estimated payment due after January 1, 2024, whichever due date is later.
L.2023, c.96, s.7.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:49-3.1 - Date deemed delivery date, acceptable methods of filing; transmittal as filing.

54:49-3.1 Date deemed delivery date, acceptable methods of filing; transmittal as filing.
13. a. Except as another payment method may be specified by law, a tax return, report, notice, petition, protest, claim or other document to be filed or remittance containing payment of tax, required to be filed within a prescribed period, or on or before a prescribed date, under the provisions of any State tax that, after the period or the date, is delivered by United States mail to the director, bureau, office, officer or person with which or with whom the document is required to be filed shall be deemed to be delivered on the date of the United States postmark stamped on the envelope. This shall apply only if the postmark date falls within the prescribed period or on or before the prescribed date for the filing of the document, determined with regard to any extension granted for filing, and the document was deposited in the mail, postage prepaid, properly addressed to the director, bureau, office, officer or person with which or with whom the document is required to be filed. If any document is sent by United States registered or certified mail, such registration or certification shall be prima facie evidence that the document was delivered to the director, bureau, office, officer or person to which or to whom addressed. This section shall also apply to postmarks not made by the United States Postal Service to the extent the Director of the Division of Taxation in the Department of the Treasury may prescribe.
b. Notwithstanding any law to the contrary, the director is authorized to permit or mandate the acceptable methods of filing any return required to be filed and making any payment required to be remitted within a prescribed period, or on or before a prescribed date, under the provisions of any State tax law. The director may prescribe reasonable methods for filing and payment, including electronic filing and payment methods, at the director's discretion, by the promulgation of regulations. The provisions of this section shall not be deemed to authorize the director to require any individual taxpayer preparing the taxpayer's own gross income tax return pursuant to the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., or any tax preparer preparing a gross income tax return pro bono, to file that return or to remit payment of the tax by electronic methods.
c. For returns required or permitted by law, or by regulation promulgated by the director, to be filed electronically, the date the return is transmitted to the division shall be deemed the date of filing.
L.1992, s.175, s.13; amended 2006, c.36, s.2.