Title 54, Title 54: TAXATION

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 …

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…

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. S…

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…

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 t…

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.

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 …

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…

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 lev…

54:47A-5. Liability of state and municipalities No State, county, municipality, or any agency thereof shall be required to pay the tax imposed by this act. L.1957, c. 47, p. 85, s. 5.

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, …

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 distributo…

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 …

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 perfor…