Terms Used In New Jersey Statutes 12:7-34.47c

  • Director: means the Director of the Division of Motor Vehicles in the Department of Transportation. See New Jersey Statutes 12:7-71
  • Division: means the Division of Motor Vehicles in the Department of Transportation. See New Jersey Statutes 12:7-71
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Power vessel: means a vessel temporarily or permanently equipped with machinery for propulsion, including a personal watercraft, and shall not include a vessel propelled wholly by sails or by muscular power. See New Jersey Statutes 12:7-71
  • Vessel: means a boat or watercraft, other than a sea plane on the water, used or capable of being used as a means of transportation on water. See New Jersey Statutes 12:7-71
8. (a) Applications for the issuance of a tax exemption certificate shall be made to the division on forms prescribed and supplied by it. Upon application and payment of the fees prescribed, the director shall provide suitable evidence of compliance with this act which shall be displayed in or on each power vessel in a manner to be provided by regulations of the director.

(b) Application for a tax exemption certificate for the tax year 1966 and all subsequent tax years shall be filed with the division on or before June 1 of the tax year or within 30 days of the purchase or acquisition of the power vessel, whichever date is the later.

L.1965,c.206,s.8; amended 1995,c.401,s.29.

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