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

in effect

N.J. Stat. § 54:47A-1 Short title

This act shall be known and may be cited as the "Poultry Products Promotion Council and Tax Act." L.1957, c. 47, p. 84, s. 1.

N.J. Stat. § 54:47A-2 Definitions

The following words and phrases, when used in this act, shall have the meanings respectively ascribed to them: "Council" the agency created by this act. "Department" the Department of Agriculture of the State of New Jersey. "Distributor of poultry feed" any person who sells feed or grain for poultry consumption, or who imports feed or grain or raises grain for his own use as a grower or jointly for his own use as a grower and for use by other growers. "Grower" any person who produces or causes to be produced poultry products in this State. "Poultry" chickens and turkeys. "Poultry feed" feed and grain for use and consumption by poultry. "Poultry product" poultry eggs for table use, hatching or other purposes or poultry produced for meat, breeding or other purposes. L.1957, c. 47, p. 84, s. 2. Amended by L.1957, c. 96, p. 186, s. 2; L.1960, c. 21, s. 1.

N.J. Stat. § 54:47A-3 Imposition of tax; rate

There is hereby levied and imposed upon any sale, delivery or use within this State of poultry feed except poultry feed to be used for the production of meat chickens for use within the State an excise tax at the rate of $0.01 for each 100 pounds of poultry feed or fraction thereof. L.1957, c. 47, p. 85, s. 3. Amended by L.1968, c. 207, s. 1, eff. July 19, 1968.

N.J. Stat. § 54:47A-4 Single payment; tax as levy on grower

Nothing in this act shall require the payment of such tax more than once on any poultry feed sold, delivered, or used within this State. The liability for, and the incidence of, the tax on poultry feed 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. 47, p. 85, s. 4.

N.J. Stat. § 54:47A-5 Liability of state and municipalities

No State, county, municipality, or any agency thereof shall be required to pay the tax imposed by this act. L.1957, c. 47, p. 85, s. 5.

N.J. Stat. § 54:47A-6 Collection by distributor; liability for tax

Every distributor of poultry feed shall charge and collect, or pay, as the case may be, and shall be liable for, the tax imposed by this act on all poultry feed handled by him as a distributor of poultry feed. L.1957, c. 47, p. 85, s. 6.

N.J. Stat. § 54:47A-7 Report of distributor; contents; payment of tax

Every distributor of poultry feed shall on or before February 1 and August 1 in each year file with the department a report of all poultry feed for which a tax is payable pursuant to this act handled by him as a distributor of poultry feed during the 6 months immediately preceding January 1 and July 1, respectively, and shall accompany such report with the payment of the tax collected or to be paid by him for such feed during the period covered by the report. 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. No such report shall be subject to public inspection except pursuant to legal process. L.1957, c. 47, p. 85, s. 7.

N.J. Stat. § 54:47A-8 Record of poultry feed; inspection

Every distributor of poultry feed shall keep a record of all poultry feed handled by him as a distributor of poultry feed which record shall be open to inspection by the authorized representatives of the department at all times during normal business hours. L.1957, c. 47, p. 86, s. 8.

N.J. Stat. § 54:47A-9 Violations; penalties; enforcement

Any distributor of poultry feed 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 violates or aids in the violation of this act shall be liable in addition to his liabilities for any tax imposed hereunder to a penalty of not more than $100.00 for the first offense and a penalty of $200.00 for any subsequent offense to be enforced in a summary proceeding by the department pursuant to the provisions of the "Penalty Enforcement Law" (N.J.S. 2A:58). L.1957, c. 47, p. 86, s. 9. Amended by L.1957, c. 96, p. 186, s. 3.

N.J. Stat. § 54:47A-10 Continued violations; 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. 47, p. 86, s. 10.

N.J. Stat. § 54:47A-11 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 "Poultry Products Promotion Tax Account." Moneys credited to such special account shall be appropriated and used only for the following purposes: (a) Cost of administration and collection of the tax; (b) Programs of promotion of the products of the poultry industry of New Jersey as may from time to time be conducted by the council. L.1957, c. 47, p. 86, s. 11.

N.J. Stat. § 54:47A-12 Poultry products promotion council; membership; qualifications; appointments; term; vacancies; compensation

There is hereby created in the Department of Agriculture the Poultry Products Promotion Council to consist of 11 members, who shall be citizens of the State of New Jersey, of whom, 6 shall be growers, 3 shall be distributors of poultry feed, 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 5 shall be for a term of 1 year and 5 shall be for a term of 2 years as designated by the board. The board in making its appointments to the council shall provide for equal representations from the 3 major growing areas of the State. Among the grower members of the council there shall be at all times at least 2 members representing the leading poultry product of the State, which poultry product shall be determined by the board from the annual statistical values of the several poultry products. The appointment of the grower members shall be made from a list containing not less than 12 names of growers submitted to the board by the New Jersey State Poultry Association, Inc. The appointment of the feed distributor members shall be made from amongst the co-operative and independent distributors of poultry feed who have registered pursuant to the provisions of chapter 4 of Title 4 of the Revised Statutes, so that at least 1 shall represent the co-operative feed distributors and at least 1 shall represent the independent distributors. 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 occurrence of any vacancy however caused, the board may make appointments from among the growers 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 said station from amongst the staff members thereof. 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. 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. 47, p. 87, s. 12.

N.J. Stat. § 54:47A-13 Organization of council; election of officers; quorum

The council shall organize as soon as practicable after their appointment 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.1957, c. 47, p. 88, s. 13.

N.J. Stat. § 54:47A-14 Rules and regulations; employment of personnel; duties and compensation; records of council; annual report

The council subject to the approval of the State Board of Agriculture shall make and promulgate rules and regulations for the administration and to effectuate the purposes of this act. Subject to approval of the State Board of Agriculture the council 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 its proceedings and of its receipts and expenditures and shall file a report annually in January with the Secretary of Agriculture for transmittal to the Governor and the Legislature. L.1957, c. 47, p. 88, s. 14.

N.J. Stat. § 54:47A-15 Estimate of revenues; submission to state board of agriculture; inclusion in budget

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 board approval, such proposal of expenditures shall be included in the regular budget request of the Department of Agriculture under the heading "Poultry Products Promotion Council" with the statement "Payable from the Poultry Products Promotion Tax Account." L.1957, c. 47, p. 89, s. 15.

N.J. Stat. § 54:47A-16 Promotion programs

The council subject to the approval of the State Board of Agriculture shall conduct such programs of promotion of the products of the poultry industry of New Jersey as will conserve and promote the prosperity of this State and the poultry industry of the State. L.1957, c. 47, p. 89, s. 16.

N.J. Stat. § 54:47A-17 Appropriation

In addition to any other appropriation to the Department of Agriculture there is hereby appropriated to the department for the use of the council during the fiscal year commencing on July 1, 1957, the sum of $100,000.00, which sum shall be reimbursed to the State from the first available tax receipts received under this act. L.1957, c. 47, p. 89, s. 17.

N.J. Stat. § 54:47A-18 Effective and operative dates

This act shall take effect immediately but shall be inoperative as to the imposition of any tax until July 1, 1957. L.1957, c. 47, p. 89, s. 18. Amended by L.1957, c. 96, p. 187, s. 4.

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