{"data":{"id":"us-nj/n.j.-stat.-54-47b-3","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:47B-3","heading":"Excise tax","body":"There is hereby levied and imposed upon any sale, delivery, or use within this State of seed potatoes an excise tax at the rate of $0.05 for each 100 pounds of seed potatoes or fraction thereof.\nL.1957, c. 169, p. 601, s. 3.","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":"bbc156478cc5daceac8af21667abe3e29f3f12a399e1a4a17f7c9c789ac58c0a","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-47b-2","next":"us-nj/n.j.-stat.-54-47b-4"},"notice":"GroundRules: Original legal text. Not legal advice."}