{"data":{"id":"us-nj/n.j.-stat.-54-30a-115","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:30A-115","heading":"Definitions relative to uniform transitional utility assessment.","body":"51. As used in this act, unless the context requires otherwise:\n\"Annual assessment\" means the assessment made against each remitter in any year;\n\"Base year\" means calendar year 1996;\n\"Remitter\" means any corporation subject to assessment under this act; and\n\"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).\nL.1997,c.162,s.51.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"c0cfd88850eb829f40a336895b3573f65b29a1fc67f06d300e647e40abb9d94a","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-30a-114","next":"us-nj/n.j.-stat.-54-30a-116"},"notice":"GroundRules: Original legal text. Not legal advice."}