Section 54:10A-15.9 - Liability of taxpayers for privilege periods beginning in CY2001a. Notwithstanding the provisions of subsection b. of section 3 of P.L. 2001, c. 136(C.54:10A-15.6) and the provisions of subsection b. of section 4 of P.L. 2001, c. 136(C.54:10A-15.7), the liability of a taxpayer that is a limited liability company or a foreign limited liability company subject to the provisions of subsection b. of section 3 of P.L. 2001, c. 136(C.54:10A-15.6) or that is a limited partnership or foreign limited partnership subject to the provisions of subsection b. of section 4 of P.L. 2001, c. 136(C.54:10A-15.7) shall, for privilege periods beginning in calendar year 2001, be 45% of the amount otherwise due.b. Notwithstanding the provisions of subsection a. of section 5 of P.L. 2001, c. 136(C.54:10A-15.8), no estimated payment shall be due from a taxpayer that is a limited liability company or a foreign limited liability company subject to the provisions of subsection b. of section 3 of P.L. 2001, c. 136(C.54:10A-15.6) or that is a limited partnership or foreign limited partnership subject to the provisions of subsection b. of section 4 of P.L. 2001, c. 136(C.54:10A-15.7) for privilege periods beginning in calendar year 2001. L. 2001, c. 136, s. 6, eff. 6/29/2001. See also L. 2001, c. 136, s. 8, which provides, "This act shall take effect immediately and apply to privilege periods beginning on or after January 1, 2001."