Versions of New Jersey Statutes 40:48I-1. Optional local cannabis transfer tax and user tax on LawServer 2024 New Jersey Statutes 40:48I-1. Optional local cannabis transfer tax and user tax 2023 New Jersey Statutes 40:48I-1. Optional local cannabis transfer tax and user tax 2022 New Jersey Statutes 40:48I-1. Optional local cannabis transfer tax and user tax.