Title 54, Title 54: TAXATION

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 el…

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, p…

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 shal…

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…

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 …

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 Pot…

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…

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…

54:47E-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 shall require for the proper administration of this act. L.1966, c. 283, s. 5.

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 o…

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…

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…

54:47E-9. Collection of assessment by commission; enforcement The commission shall collect the assessment imposed by this act through its authorized agents and enforce the provisions of the act. L.1966, c. 283, s. 9.