... 5:12-1 to -233 ("the Act"). The issue involves N.J.S.A. 5:12-140, a provision that authorizes the State to collect from casinos ... in use in any licensed casino establishment in this State." N.J.S.A. 5:12-140(a). The fee provision in its entirety reads as follows ... maintained for use or placed in use after July 1 . [ N.J.S.A. 5:12-140(a) and (b) (emphasis added).] The dispute here largely revolves ... stating in an April 1, 2015 letter of decision that N.J.S.A. 5:12-140(b) only provides for pro rata adjustments of the annual ... 1 RANJ now appeals. It contends that subsection (b) of N.J.S.A. 5:12-140 should be read reciprocally, so as to allow not only ... arguments, we are persuaded that the agency's interpretation of N.J.S.A. 5:12-140 to authorize only pro rata fee increases, and not ...