13:1E-96.6 Recycling tax suspended when beverage containers are refundable.
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/nj/title-13/chapter-1e/13-1e-96-6A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
5. The recycling tax imposed pursuant to section 4 of P.L.2007, c.311 (C.13:1E-96.5) shall not be due and payable if, and as long as, any State of New Jersey or federal law, or any rule or regulation adopted pursuant thereto, requiring a deposit on, or establishing a refund value for, any beverage container shall be in effect.
L.2007, c.311, s.5.