N.J.S.A. 54:47B-4

Single payment of tax; liability of grower

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 be a levy on the grower, but this provision shall in no way affect the method of collection of such tax as provided by this act. L.1957, c. 169, p. 601, s. 4.

External source: View on Justia →

This is the verbatim text of N.J.S.A. 54:47B-4, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.