N.J. Stat. § 54:30A-115
Current through L. 2023, c. 320.
As used in this act, unless the context requires otherwise:
"Annual assessment" means the assessment made against each remitter in any year;
"Base year" means calendar year 1996;
"Remitter" means any corporation subject to assessment under this act; and
"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).
N.J.S. § 54:30A-115