New Jersey Statutes Title 54. Taxation 54 § 30A-54.1

The director shall annually, on or before April 1, 1964, and April 1 in each year thereafter, compute the excise taxes payable to the State as provided in subsection (c) of section 6 hereof.  1 Within five days after making such computation, the director shall certify such taxes and the taxes provided for in section 2 of this act  2 as a partial payment to the respective taxpayers who shall make payment thereof to the director on or before May 1 next succeeding.