Title 54, Title 54: TAXATION

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 te…

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 pur…

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 appro…

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 u…

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. "Bu…

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 pr…

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 …

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.

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…

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'…

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 …

54:47D-9. Collection of tax by department; enforcement The department shall collect the tax imposed by this act through its authorized agents and enforce the provisions of the act. L.1959, c. 80, p. 203, s. 9.