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118 chapters · 3,549 sections in this title.
N.J.S.A. 40:48H-1 Tax on motor vehicle rentals to finance redevelopment activities.
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40:48H-1 Tax on motor vehicle rentals to finance redevelopment activities. 19. The Legislature finds that there exist in certain municipalities certain industrial, port, and airport areas which warrant redevelopment but do not presently generate adequate funding sources with whic…
N.J.S.A. 40:48H-2 Municipalities permitted to impose tax on rental of motor vehicles; definitions.
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40:48H-2 Municipalities permitted to impose tax on rental of motor vehicles; definitions. 20. a. A municipality having a population in excess of 100,000 and within which is located a commercial airport which provides for a minimum of 10 regularly scheduled commercial airplane fli…
N.J.S.A. 40:48H-3 Tax proceeds anticipated as dedicated revenues; appropriation.
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40:48H-3 Tax proceeds anticipated as dedicated revenues; appropriation. 21. a. All tax proceeds required to be collected by the municipality pursuant to sections 19 through 27 of P.L.2009, c.90 (C.40:48H-1 et seq.) shall be anticipated as dedicated revenues and appropriated to su…
N.J.S.A. 40:48H-4 Noncompliance; disorderly person.
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40:48H-4 Noncompliance; disorderly person. 22. a. Any person having the obligation to collect any tax imposed under sections 19 through 27 of P.L.2009, c.90 (C.40:48H-1 et seq.) who fails, neglects, or refuses to make any report required by the Director of the Division of Taxatio…
