New Jersey Statutes Title 54. Taxation 54 § 30A-103

Every gas and electric light, heat and power corporation subject to tax pursuant to the provisions of P.L.1940, c. 5 (C.54:30A-49 et seq.) prior to January 1, 1998, or the corporate or non-corporate legal successor or assignee whether through any reorganization, sale, bankruptcy, consolidation, merger or other occurrence of any kind without limitation, and every corporation otherwise assessable set forth hereinbelow, shall annually pay the transitional energy facility assessment set forth in section 67 of P.L.1997, c. 162 (C.48:2-21.34).