New Jersey Statutes
§ 54:47B-5 — Distributors to collect tax; exception
New Jersey § 54:47B-5
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:47B-5 (Distributors to collect tax; exception) 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-5 (2026).
Text
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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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-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A47B-5.