Title 54, Title 54: TAXATION

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…

54:47C-1. Title This act shall be known and may be cited as the "Asparagus Industry Promotion and Tax Act." L.1959, c. 18, p. 86, s. 1.

54:47C-10. 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…

54:47C-11. Collection of tax by department; enforcement of act The department shall collect the tax imposed by this act through its authorized agents and enforce the provisions of the act. L.1959, c. 18, p. 89, s. 11.

54:47C-12. Deposit of moneys; appropriation and use; purposes All moneys received from the tax imposed by this act, including any fines and forfeitures collected under the provisions of this act, shall be forthwith deposited as received with the State Treasurer and maintained by …

54:47C-13. Asparagus Industry Council; membership; appointment; term; vacancies; compensation There is hereby created in the New Jersey Department of Agriculture the New Jersey Asparagus Industry Council to consist of 10 members who are citizens of the State of New Jersey to serv…

54:47C-14. Organization of council 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 term of 1 year and until their s…

54:47C-15. Rules and regulations; employment of personnel; records; 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 purposes of this act. Subject to …

54:47C-16. Estimate of revenues; submission to department 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 Department of Agriculture and …

54:47C-17. 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 $50,000.00 which sum shall be reimbursed to the State from the first available tax receipts received by the department u…

54:47C-2. Definitions The following words and phrases, when used in this act, shall have the meanings respectively ascribed to them: "Council" the New Jersey Asparagus Industry Council created by this act. "Department" the Department of Agriculture of the State of New Jersey. "St…

54:47C-3. Excise tax There is hereby levied and imposed upon any sale, delivery, or use of asparagus produced within the State and sold for processing within the State an excise tax at the rate of $0.002 for each pound of pay weight of which $0.001 shall be deducted from payment …

54:47C-4. Single payment of tax; liability of grower Nothing in this act shall require the payment of such tax more than once on any asparagus sold, delivered or used. The liability for, and the incidence of, the tax on asparagus sold for fresh market is hereby declared to be a l…

54:47C-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.1959, c. 18, p. 88, s. 5.

54:47C-6. Collection by distributor, processor, grower-distributor or farmers market; liability for tax Every distributor, processor, grower-distributor or farmers market handling asparagus shall charge and collect, or pay, as the case may be, and shall be liable for, the tax imp…

54:47C-7. Report accompanying payment of tax Every distributor, processor, grower-distributor or farmers market handling asparagus shall on or before August 1 in each year, file with the department a record of all asparagus handled by him as a distributor or processor, grower-dis…

54:47C-8. Record of asparagus handled; inspection Every distributor, processor, grower-distributor or farmers market handling asparagus shall keep a record of all asparagus handled by him as a distributor or processor, grower-distributor or farmers market handling asparagus which…

54:47C-9. Violations; penalties; enforcement Any distributor, processor, grower-distributor or farmers market handling asparagus 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…

54:47D-1. Short title This act shall be known and may be cited as the "Apple Industry Promotion and Tax Act." L.1959, c. 80, p. 201, s. 1.

54:47D-10. Deposit of moneys; appropriations; purposes of use All moneys received from the tax imposed by this act, including any fines and forfeitures collected under the provisions of this act, shall be forthwith deposited as received with the State Treasurer and maintained by …

54:47D-11. Apple industry council; membership; appointments; terms; vacancies There is hereby created in the New Jersey Department of Agriculture the New Jersey Apple Industry Council to consist of 9 members of whom 7 shall be growers of apples, 1 shall be a representative of the…

54:47D-12. Compensation of council members The members of the council shall serve without compensation but shall be entitled to be reimbursed for expenses incurred in the performance of their duties. L.1959, c. 80, p. 204, s. 12.

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.

54:47E-1. Short title This act shall be known and may be cited as the "Sweet Potato Industry Promotion and Assessment Act." L.1966, c. 283, s. 1.

54:47E-10. Deposit of moneys; appropriations; purpose of use All moneys received from the assessment imposed by this act, including any fines and forfeitures collected under the provisions of this act, shall be forthwith deposited as received with the State Treasurer and maintain…

54:47E-11. Sweet potato industry commission; membership; appointments; terms; vacancies There is hereby created in the Department of Agriculture the New Jersey Sweet Potato Industry Commission to consist of 15 members, of whom 11 shall be growers of sweet potatoes, one shall be t…

54:47E-12. Compensation The members of the commission shall serve without compensation, but shall be entitled to be reimbursed for expenses incurred in the performance of their duties. L.1966, c. 283, s. 12.