... for fiscal years 2014 and 2015. According to the Division, N.J.S.A. 13:1E-223, which Cargill relied on in support of its claim, only ... which did not occur here. And, the Division asserted if N.J.S.A. 13:1E-223 applied, it was unconstitutional. In opposition, Cargill asserted it is ... N.J.S.A. 13:1E-217(a) through (d)]. [N.J.S.A. 13:1E-223(a).] [I]f the requirements [that the money is appropriated ... Division of Taxation that the requirements . . . have not been met. [N.J.S.A. 13:1E-223(b).] A-1537-21 9 Following the OMB Director's ... the tax, and a certification should have been issued under N.J.S.A. 13:1E-223(b). The litter tax is imposed on 'each person engaged ... J.S.A. 13:1E-217],' as required by Karcher. N.J.S.A. 13:1E-223(a)(3) provides that future Legislatures 'shall, without other ...