N.J. Stat. tit. 54, ch. 47B

in effect

N.J. Stat. § 54:47B-1 Title

This act shall be known and may be cited as the "White Potato Industry Promotion and Tax Act." L.1957, c. 169, p. 600, s. 1.

N.J. Stat. § 54:47B-2 Definitions

The following words and phrases, when used in this act, shall have the meanings respectively ascribed to them: "Council" the White Potato Industry Council created by this act. "Department" the Department of Agriculture of the State of New Jersey. "State Board" the State Board of Agriculture. "Distributor of Seed Potatoes" any person who sells seed potatoes, or who imports or grows seed potatoes for his own use as a grower or for use by other growers or jointly for his own use as a grower and for use by other growers. "Grower" any person who plants or causes to be planted seed potatoes in this State in order to produce a crop for his own use or benefit. "Seed Potatoes" white potatoes to be used for the purposes of planting in this State in order to produce a crop. L.1957, c. 169, p. 600, s. 2.

N.J. Stat. § 54:47B-3 Excise tax

There is hereby levied and imposed upon any sale, delivery, or use within this State of seed potatoes an excise tax at the rate of $0.05 for each 100 pounds of seed potatoes or fraction thereof. L.1957, c. 169, p. 601, s. 3.

N.J. Stat. § 54:47B-4 Single payment of tax; liability of grower

Nothing in this act shall require the payment of such tax more than once on any seed potatoes sold, delivered, or used within this State. The liability for, and the incidence of, the tax on seed potatoes is hereby declared to be a levy on the grower, but this provision shall in no way affect the method of collection of such tax as provided by this act. L.1957, c. 169, p. 601, s. 4.

N.J. Stat. § 54:47B-5 Distributors to collect tax; exception

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.

N.J. Stat. § 54:47B-6 Payment of tax; report

Every distributor of seed potatoes shall on or before August 1 in each year file with the department a report of all seed potatoes handled by him as a distributor of seed potatoes during the 12 months immediately preceding July 1, and shall accompany such report with the payment of the tax collected or to be paid by him for the period covered by the report. No such report shall be subject to public inspection except pursuant to legal process. Such report shall be made on forms prescribed and furnished by the department and shall contain such information as the department shall require for the proper administration of this act. L.1957, c. 169, p. 601, s. 6. Amended by L.1962, c. 176, s. 1, eff. Dec. 4, 1962.

N.J. Stat. § 54:47B-7 Records of distributor

Every distributor of seed potatoes shall keep a record of all seed potatoes handled by him as a distributor of seed potatoes which record shall be open to inspection by the authorized representatives of the department at all times during normal business hours. L.1957, c. 169, p. 602, s. 7.

N.J. Stat. § 54:47B-8 Violations; penalty

Any distributor of seed potatoes who shall falsely or fraudulently make any report required by this act or who shall evade or violate any of the provisions of this act or who willfully interferes with any authorized person in the performance of such person's duties under this act or any grower who knowingly uses seed potatoes where the tax as provided by this act has not been paid shall be liable to a penalty of not more than $50.00 for the first offense and a penalty of not more than $100.00 for any subsequent offense to be enforced and collected by the department in a summary proceeding pursuant to the "Penalty Enforcement Law" (N.J.S. 2A:58). L.1957, c. 169, p. 602, s. 8.

N.J. Stat. § 54:47B-9 Injunction

Continued or threatened continued violations of this act may be restrained by the Superior Court in a civil action brought by the department, but no such action shall be deemed to relieve the defendant of his liability for the tax or for any other penalty imposed herein. L.1957, c. 169, p. 602, s. 9.

N.J. Stat. § 54:47B-10 Seed potato tax account; expenditures

All moneys received by the department from the tax imposed by this act, including any fines and forfeitures collected under the provisions of this act, shall be forthwith deposited as received with the State Treasurer and maintained by him as a special account entitled "Seed Potato Tax Account." Moneys credited to such special account shall be appropriated and used for the following purposes: (a) Cost of administration and collection of the tax; (b) Programs of education and research, advertising, publicity, sales and promotion of the white potato industry as may from time to time be conducted or approved by the council. L.1957, c. 169, p. 602, s. 10.

N.J. Stat. § 54:47B-11 Council; qualifications; term; vacancies; compensation

There is hereby created in the Department of Agriculture the White Potato Industry Council to consist of 8 members, of whom 5 shall be growers of white potatoes, 1 shall be a wholesale dealer in white potatoes, 1 shall be a representative of the New Jersey State Agricultural Experiment Station, and 1 shall be the Secretary of Agriculture ex officio or his designee. Appointments to the council shall be made by the State Board of Agriculture for a term of 2 years except that of the first appointees 3 shall be for a term of 1 year and 4 shall be for a term of 2 years as designated by the State board. The appointment of the grower members and the wholesale dealer member shall be made from lists containing not less than 15 names of growers and not less than 3 names of wholesale dealers, respectively, submitted to the State board by the New Jersey State Potato Association. If for any reason any list required by this section is not submitted, the State board may make appointments from among the growers and dealers at large. The appointment of the representative of the New Jersey State Agricultural Experiment Station shall be made on the recommendation of the director of the said station. Each member shall hold office after the expiration of his term until his successor shall be duly appointed and qualified. Vacancies in the membership of the council, however created, shall be filled in the same manner as the original appointment for the unexpired term only, but the list of nominees to be submitted by the New Jersey State Potato Association need contain but 3 names for each vacancy to be filled. The members of the council shall serve without compensation but shall be entitled to be reimbursed for expenses incurred in the performance of their duties. L.1957, c. 169, p. 603, s. 11.

N.J. Stat. § 54:47B-12 Organization of council

The council shall organize as soon as practicable after their appointment at the call of the Secretary of Agriculture by electing a chairman, vice-chairman and secretary from amongst its membership to serve for a term of 1 year and until their successors are elected and qualified. Any 5 members shall constitute a quorum for the transaction of business. L.1957, c. 169, p. 603, s. 12.

N.J. Stat. § 54:47B-13 Rules and regulations; employment; records; report

The council, subject to the approval of the State board, shall make and promulgate rules and regulations for the administration and to effectuate the purposes of this act. Subject to the approval of the State board, it may employ, prescribe the duties, and fix the compensation of such persons as it may determine to be necessary for the proper performance and execution of the duties and powers of the council within the limits of available appropriations. The council shall keep a complete record of all of its proceedings and of its receipts and expenditures and shall file a report annually in January with the Governor and the Legislature and furnish the New Jersey State Potato Association with a copy of such report. L.1957, c. 169, p. 604, s. 13.

N.J. Stat. § 54:47B-14 Estimate of revenues

The council shall annually prepare an itemized estimate of revenues from collection of the tax and of proposed expenditures which shall be submitted to the State Board of Agriculture. Subject to State board approval, such proposal of expenditures shall be included in the regular budget request of the Department of Agriculture under the heading "White Potato Industry Council" with the statement "Payable from the Seed Potato Tax Account." L.1957, c. 169, p. 604, s. 14.

N.J. Stat. § 54:47B-15 Promotion of industry

The council, subject to the approval of the State Board of Agriculture, shall conduct such programs of promotion of the white potato industry of New Jersey as will conserve and promote the prosperity of this State and the white potato industry of the State. L.1957, c. 169, p. 604, s. 15.

N.J. Stat. § 54:47B-16 Appropriation

There is hereby appropriated to the Department of Agriculture for use of the council during the first year of its operation the sum of $10,000.00, which sum shall be reimbursed to the State from the first available tax receipts received by the department under this act. L.1957, c. 169, p. 604, s. 16.

N.J. Stat. § 54:47B-17 Effective date

This act shall take effect immediately but shall be inoperative as to the imposition of any tax until 60 days after its approval. L.1957, c. 169, p. 604, s. 17.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.njleg.state.nj.us/legislative-activity/statutesFetched: 10/17/2026