State Codes and Statutes

Statutes > New-jersey > Title-54 > Section-54-8a > 54-8a-61

54:8A-61.  Definitions
    (a)  "Critical area state"  means this State and such other state bordering  thereon within which there exists part of an area, another part of which is in  this State, and within which area there is, as of January 1 of any year, a  severe transportation problem in respect to the transportation of persons and  property interstate.

    (b) The Legislature finds and declares that a severe transportation problem  exists in connection with transportation interstate between this State and  another state bordering thereon due to the number of daily commuters between  said states as to create a severe peak-load demand requiring facilities and  services, by any means or mode of transportation far in excess of those needed  for normal travel outside of usual commuter hours, caused by the carrying on of  activities in one of the states by persons residing in another, from which  activities such persons derive income or gain from sources within the state  other than that in which they reside.

    The Legislature finds and declares that whenever the total number of annual  crossings by persons residing in one of such states who are employed, or carry  on a trade, business, occupation or profession in the other state plus the  number of annual crossings by persons residing in the other state who are  employed, or carry on a trade, business, occupation or profession in the first  state exceeds 100,000,000 but is less than 300,000,000, that fact reasonably  demonstrates that a severe transportation problem exists.  If the number of  annual crossings as set forth in this section is found to exist by the  Commissioner of Transportation in accordance with subsection (c) hereof, the  provisions of this act shall take effect and the provisions of the Emergency  Transportation Tax Act, P.L.1961, c. 32 (C. 54:8A-1 et seq.) shall not be  applicable to persons subject to tax under this act.

    (c)  On or before December 31, 1971, and within 40 days after the first day  of each year hereafter, so long as this act shall remain in effect, the State  Transportation Commissioner shall certify to the State Treasurer his findings  with respect to the existence of the conditions herein set forth and the  identity of any states which he determines to come within the definition in  this section.  Upon receipt of such certification, the State Treasurer shall  cause public notice thereof to be given, by publication in such newspaper or  newspapers, and in such form, as he shall find will fairly apprise all persons  subject to taxation under this act, of the making of said certification and of  the significance thereof to such persons.  Any certification so made shall be  effective for the entire calendar year as of the first day of which it  ascertains the facts.

     L.1971, c. 222, s. 4, approved June 17, 1971.  Amended by L.1971, c. 354, s. 3; expired December 31, 1980 pursuant to L.1971,c.222,s.62.