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New Jersey Statutes, Title: 54, TAXATION
Chapter 30a: Rules, regulations
Section: 54:30a-115: Definitions relative to uniform transitional utility assessment.
51. As used in this act, unless the context requires otherwise:
"Annual assessment" means the assessment made against each remitter in any year;
"Base year" means calendar year 1996;
"Remitter" means any corporation subject to assessment under this act; and
"Sales and use tax" means the sales and use tax liability computed on sales and use of energy and utility service as defined in section 2 of P.L.1966, c.30 (C.54:32B-2).
L.1997,c.162,s.51.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:30a-115 (if available):
Court decisions that cite this statute:
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