N.J. Stat. § 54:47D-1 Short title
This act shall be known and may be cited as the "Apple Industry Promotion and Tax Act." L.1959, c. 80, p. 201, s. 1.
N.J. Stat. tit. 54, ch. 47D
N.J. Stat. tit. 54, ch. 47D
in effectN.J. Stat. § 54:47D-2 Definitions
The following words and phrases, when used in this act, shall have the meanings respectively ascribed to them: "Council" --the New Jersey Apple Industry Council created by this act. "Department" --the Department of Agriculture of the State of New Jersey. "Bushel" --means a unit of 36 to 44 pounds of apples sold for fresh market use in boxes, cartons, baskets or other containers. "State Board" --the State Board of Agriculture. "Grower" --any person who produces apples for sale. "Apples" --all pomaceous fruit identified under the botanical name of Pyrus malus (pears and crab apples excepted) produced in New Jersey. L.1959, c. 80, p. 201, s. 2.
N.J. Stat. § 54:47D-3 Imposition of tax; rate; exemption
There is hereby levied and imposed upon any sale, delivery, or use of apples produced within the State an excise tax at the rate of $0.03 for each bushel when sold for marketing as fresh apples; $0.03 per hundredweight when sold for processing other than for cider or apple juice. Any grower or gardener who produces 500 bushels or less of apples annually shall be exempt from the levy imposed by this act. L.1959, c. 80, p. 202, s. 3.
N.J. Stat. § 54:47D-4 Report of grower; payment of tax
Every grower of apples shall on or before the fifteenth day of each October, January, April and July, file with the department a record of all apples sold by him as a grower during each preceding 3 months and shall accompany such report with the payment of the tax to be paid by him for the period covered by each report. No such report shall be subject to public inspection except pursuant to legal process. L.1959, c. 80, p. 202, s. 4.
N.J. Stat. § 54:47D-5 Form of report; contents
Such report shall be made on forms prescribed and furnished by the department and shall contain such information as the department and council shall require for the proper administration of this act. L.1959, c. 80, p. 202, s. 5.
N.J. Stat. § 54:47D-6 Record of apples produced; inspection
Every grower of apples shall keep a record of all apples produced and sold by him--which record shall be open to inspection by the authorized representatives of the department at all times during normal business hours. L.1959, c. 80, p. 202, s. 6.
N.J. Stat. § 54:47D-7 Violations; penalties; enforcement
Any grower 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, where the tax as provided by this act has not been paid shall be liable to a penalty of not more than $500.00 for the first offense and a penalty of not more than $1,000.00 for any subsequent offenses to be enforced and collected by the department in a summary proceeding pursuant to the "Penalty Enforcement Law" (N.J.S. 2A:58). L.1959, c. 80, p. 202, s. 7.
N.J. Stat. § 54:47D-8 Continued violations; injunction
The continued or threatened continued violation 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.1959, c. 80, p. 203, s. 8.
N.J. Stat. § 54:47D-9 Collection of tax by department; enforcement
The department shall collect the tax imposed by this act through its authorized agents and enforce the provisions of the act. L.1959, c. 80, p. 203, s. 9.
N.J. Stat. § 54:47D-10 Deposit of moneys; appropriations; purposes of use
All moneys received 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 "Apple 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 marketing, promotion and research for the benefit of the apple industry as may from time to time be conducted or approved by the council. This money shall be spent for the above mentioned programs on either fresh market development, or processed market development in approximate proportion to the amount of money collected from each of these interests. L.1959, c. 80, p. 203, s. 10.
N.J. Stat. § 54:47D-11 Apple industry council; membership; appointments; terms; vacancies
There is hereby created in the New Jersey Department of Agriculture the New Jersey Apple Industry Council to consist of 9 members of whom 7 shall be growers of apples, 1 shall be a representative of the New Jersey Agricultural Experiment Station recommended by the director thereof, and the Secretary of Agriculture or his designee. Grower members of the council shall be appointed by the State Board of Agriculture for a term of 3 years except that for the first appointees 3 shall be appointed for a term of 3 years, 2 shall be appointed for a term of 2 years and 2 shall be appointed for a term of 1 year, as shall be designated by the State Board. There shall be appointed 1 grower member resident of each of the 3 principal apple growing counties as determined by the New Jersey Crop Reporting Service and 2 grower members resident of counties located in Southern New Jersey and 2 grower members resident of counties located in Northern New Jersey. For the purposes of this act the boundary dividing the counties of Ocean and Burlington from the counties lying to the north shall be the dividing line between Northern and Southern New Jersey. Grower members of the council shall be appointed from nominations made by, and filed with the State Board by, the directors of the New Jersey Apple Institute and the New Jersey State Horticultural Society meeting in joint session. At least 2 nominations shall be made for each appointment to be made. 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. If for any reason the list required by this section is not submitted within 30 days after the effective date of this act or after the existence of a vacancy however caused, the State Board shall appoint qualified persons to those vacancies. L.1959, c. 80, p. 203, s. 11.
N.J. Stat. § 54:47D-12 Compensation of council members
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.1959, c. 80, p. 204, s. 12.
N.J. Stat. § 54:47D-13 Organization of council; election of officers; quorum
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 6 members shall constitute a quorum for the transaction of business. L.1959, c. 80, p. 204, s. 13.
N.J. Stat. § 54:47D-14 Rules and regulations; employment of personnel; duties and compensation; records of council; annual report
The council shall make and promulgate rules and regulations subject to the approval of State Board of Agriculture for the administration and to effectuate the purposes of this act. 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 and subject to the approval of the State Board of Agriculture. The council shall keep a complete record of all its proceedings and of its receipts and expenditures and shall file a report annually in January with the Governor and the Legislature. L.1959, c. 80, p. 204, s. 14.
N.J. Stat. § 54:47D-15 Budget request
Such proposal of expenditures shall be included in the regular budget request of the Department of Agriculture under the heading "New Jersey Apple Industry Council" with the statement "Payable from the Apple Tax Account" and shall be subject to the approval by the Department of Agriculture, the Governor and the Legislature. L.1959, c. 80, p. 205, s. 15.
N.J. Stat. § 54:47D-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 $60,000.00 which sum shall be reimbursed to the State from the first available tax receipts received by the department under this act. L.1959, c. 80, p. 205, s. 16.
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