New Jersey Statutes Appendix A. Emergency and Temporary Acts § 4-12.2

Wherever any municipality has made payment of State, State school and county taxes based on ratables created by the act repealed by this act  1 and when said municipality has failed to receive from the State of New Jersey any appropriation as provided for in the act of which this act is a repealer, said municipality shall be permitted to receive a refund from the State of New Jersey or be permitted to credit payments made under said act towards future State, State school and county taxes. Whenever any county has credited to any municipality or municipalities, payments of State, State school and county taxes, it shall be lawful for said county to withhold the amount of the State tax and the State school tax so credited from any future payment due from said county of the State of New Jersey for State and State school taxes due from said county.