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.
Excise tax
N.J.S.A. 54:47B-3, under Chapter 47B.
N.J.S.A. 54:47B-3