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Terms Used In New Jersey Statutes 54A:9-25.17

  • Donor: The person who makes a gift.
  • State: extends to and includes any State, territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
1. a. There is established in the Department of the Treasury a special fund to be known as the “Organ and Tissue Donor Awareness Education Fund.”

b. Each taxpayer shall have the opportunity to indicate on the taxpayer’s New Jersey gross income tax return that a portion of the taxpayer’s tax refund or an enclosed contribution shall be deposited in the special fund.

c. Any costs incurred by the Division of Taxation for collection or administration attributable to this act may be deducted from receipts collected pursuant to this act, as determined by the Director of the Division of Budget and Accounting. The State Treasurer shall deposit net contributions collected pursuant to this act into the “Organ and Tissue Donor Awareness Education Fund.”

d. Revenues derived from the issuance of special “Be An Organ Donor” license plates, pursuant to P.L.2001, c.164 (C. 39:3-27.127 et al.), shall be deposited in the fund and shall be allocated as provided in subsection c. of section 1 of P.L.2001, c.164 (C. 39:3-27.127).

L.1999,c.386,s.1; amended 2001, c.164, s.5.