Terms Used In New Jersey Statutes 54:39-127

  • month: means a calendar month, and the word "year" means a calendar year. See New Jersey Statutes 1:1-2
  • State: extends to and includes any State, territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
27. a. A licensee shall, upon the discontinuance, sale, or transfer of the business or upon the cancellation, revocation or termination by law of a license pursuant to section 35 of P.L.2010, c.22 (C. 54:39-135), or as otherwise provided, within thirty days, make a report as required pursuant to P.L.2010, c.22 (C. 54:39-101 et al.) marked “Final Report,” and shall pay all taxes, penalties and interest that may be due the State except as may otherwise be provided by law.

b. The final report required by this section shall be accompanied by payment of the liability of the final month.

L.2010, c.22, s.27.