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New Jersey Statutes, Title: 54, TAXATION

    Chapter 10a:

      Section: 54:10a-5.27: Consequences of failure to distribute required Energy Tax receipts property tax relief.

          
5. Notwithstanding the provisions of P.L.1945, c.162 (C.54:10A-1 et seq.) or any other law to the contrary, for a privilege period of a taxpayer, other than a taxpayer that is a gas, electric, and gas and electric, or telecommunications public utility as defined pursuant to subsection (q) of section 4 of P.L.1945, c.162 (C.54:10A-4) pursuant to the amendment to that section 4 made in section 2 of P.L.1997, c.162, in which the taxpayer would otherwise have had a tax liability or minimum tax due under P.L.1945, c.162, during which privilege period the Director of the Division of Budget and Accounting in the Department of the Treasury makes a certification that the provisions of subsection a. of section 4.of P.L.1997, c.167 (C.52:27D-441) have not been met or have been violated by an amendment or supplement to the annual appropriations act, there shall be no liability pursuant to the provisions of P.L.1945, c.162 for any such taxpayer's current privilege period.

L.1997,c.167,s.5.



This section added to the Rutgers Database: 2012-09-26 13:37:56.






Older versions of 54:10a-5.27 (if available):



Court decisions that cite this statute: CLICK HERE.