{"data":{"id":"us-nj/n.j.-stat.-54-32b-44","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:32B-44","heading":"Short title.","body":"1.\tThis act shall be known  and may be cited as the \"Uniform Sales and Use Tax Administration Act.\"\nL.2001,c.431,s.1.","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":"eb0185eee2bb996195ff7a56dbe567474cecca42c282ceceee921f85d52d4dcb","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-32b-43","next":"us-nj/n.j.-stat.-54-32b-45"},"notice":"GroundRules: Original legal text. Not legal advice."}