New Jersey Statutes 54:32B-2.1. Filing of list of persons excluded from tax on telecommunications; required
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Terms Used In New Jersey Statutes 54:32B-2.1
- person: includes corporations, companies, associations, societies, firms, partnerships and joint stock companies as well as individuals, unless restricted by the context to an individual as distinguished from a corporate entity or specifically restricted to one or some of the above enumerated synonyms and, when used to designate the owner of property which may be the subject of an offense, includes this State, the United States, any other State of the United States as defined infra and any foreign country or government lawfully owning or possessing property within this State. See New Jersey Statutes 1:1-2
A person required to collect the tax imposed by subsection (f) of section 3 of P.L.1966, c.30 (C. 54:32B-3) shall within 30 days of the operative date of this section, and annually as prescribed by the director thereafter, file with the director a list of the known names and addresses of persons that the person required to collect the tax provides telecommunications excluded from taxation pursuant to paragraph (2) of subsection (cc) of section 2 of P.L.1966, c.30 (C. 54:32B-2).
L.1990,c.40,s.8.