Title 54, Title 54: TAXATION

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…

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 s…

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 …

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 …

54:47B-17. Effective date This act shall take effect immediately but shall be inoperative as to the imposition of any tax until 60 days after its approval. L.1957, c. 169, p. 604, s. 17.

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 Boar…

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.

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 b…

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 o…

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 accomp…

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 bu…

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 …

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 imp…