Section 13:1E-96.6 - Recycling tax suspended when beverage containers are refundable.

NJ Rev Stat § 13:1E-96.6 (2019) (N/A)
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13:1E-96.6 Recycling tax suspended when beverage containers are refundable.

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.