N.J.S.A. 54:47B-5

Distributors to collect tax; exception

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 or municipal institution shall be required to pay the tax imposed by this act for seed potatoes purchased and used for purposes of raising potatoes for institutional use. L.1957, c. 169, p. 601, s. 5.

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This is the verbatim text of N.J.S.A. 54:47B-5, 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.

N.J.S.A. 54:47B-5 — Distributors to collect tax; exception | Kyzer