Section: Findings, declarations relative to multifamily housing.
51. As used in this act, unless the context requires otherwise:
"Annual assessment" means the assessment made against each remitter in any year;
"Base year" means calendar year 1996;
"Remitter" means any corporation subject to assessment under this act; and
"Sales and use tax" means the sales and use tax liability computed on sales and use of energy and utility service as defined in section 2 of P.L.1966, c.30 (C.54:32B-2).
We hope you find our tools helpful, please visit www.thelegalassistant.com for further information on our other free legal tools and products including LPO compliant legal case management software.