N.J. Stat. § 40:48E-8: Surcharge collected to be appropriated to relevant municipality, dedicated fire services trust fund.

2. Subject to the approval of the Director of the Division of Budget and Accounting in the Department of the Treasury, the amounts collected and administered, pursuant to subsection b. of section 1 of P.L.2025, c.158 (C.40:48E-7), by the Director of the Division of Taxation in the Department of the Treasury from the $3 per day surcharge imposed pursuant to subsection a. of section 1 of P.L.2025, c.158 (C.40:48E-7), are hereby appropriated to the relevant municipality for deposit in the municipality’s dedicated fire services trust fund, as provided for pursuant to subsection c. of section 1 of P.L.2025, c.158 (C.40:48E-7).

L.2025, c.158, s.2.