54:32B-8.55a Report of number of zero-emission vehicles sold. 7. Before March 1 annually, all motor vehicle franchisors and motor vehicle franchisees in the State, as defined pursuant to section 1 of P.L.1985, c.361 (C.56:10-26), shall report to the Division of Taxation the number of zero-emission vehicles sold in the State each calendar year and the amounts remitted from the tax imposed under the 'Sales and Use Tax Act,' P.L.1966, c.30 (C.54:32B-1 et seq.) on such vehicles. L.2015, c.24, s.7; amended 2024, c.19, s.2.
New Jersey Legal Code