Definitions relative to uniform transitional utility assessment.
N.J. Stat. § 54:30A-115
in effect51. 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.njleg.state.nj.us/legislative-activity/statutesFetched: 10/17/2026