New Jersey Code § 33:1-10.1

Taxes collected, paid.
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33:1-10.1 Taxes collected, paid.
2. The taxes collected and paid pursuant to the licenses issued pursuant to R.S.33:1-10 shall be governed by the provisions of the "State Uniform Tax Procedure Law," R.S.54:48-1 et seq., including the tax clearance and license suspension provisions of section 5 of P.L.2004, c.58 (C.54:50-26.3).
L.2011, c.207, s.2.

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