New Jersey Statutes
§ 54:47B-4 — Single payment of tax; liability of grower
New Jersey § 54:47B-4
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:47B-4 (Single payment of tax; liability of grower) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.J. Stat. Ann. § 54:47B-4 (2026).
Text
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.
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Nearby Sections
15
§ 54:47B-1
Title§ 54:47B-10
Seed potato tax account; expenditures§ 54:47B-12
Organization of council§ 54:47B-14
Estimate of revenues§ 54:47B-15
Promotion of industry§ 54:47B-16
Appropriation§ 54:47B-17
Effective date§ 54:47B-2
Definitions§ 54:47B-3
Excise tax§ 54:47B-5
Distributors to collect tax; exception§ 54:47B-6
Payment of tax; report§ 54:47B-7
Records of distributorCite This Page — Counsel Stack
Bluebook (online)
New Jersey § 54:47B-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A47B-4.