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Code · New Jersey · Title 54 — Debtor and Creditor · Chapter 32B

54:32B-2.1. Filing of list of persons excluded from tax on telecommunications; required

79 words·~1 min read·/nj/title-54/chapter-32b/54-32b-2-1·

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A person required to collect the tax imposed by subsection
(f)of section 3 of P.L.1966, c.30 (C.54:32B-3) shall within 30 days of the operative date of this section, and annually as prescribed by the director thereafter, file with the director a list of the known names and addresses of persons that the person required to collect the tax provides telecommunications excluded from taxation pursuant to paragraph
(2)of subsection
(cc)of section 2 of P.L.1966, c.30 (C.54:32B-2).
L.1990,c.40,s.8.
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