New Jersey § 54a:9-25

§ 54a:9-25.

a. There is established in the Department of the Treasury a special fund to be known

as the “Jersey Fresh Program 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 section may be deducted from receipts collected pursuant to this

section, 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 “Jersey Fresh Program Fund.” d. The Legislature shall annually appropriate all funds deposited in the “Jersey Fresh

Program Fund” established pursuant to this section to the Department of Agriculture

for the purposes of providing support to the Jersey Fresh Program, which shall include,

but need not be limited to, funding advertising, promotional, and quality grading

program activities to inform consumers about the availability of locally grown agricultural

products. e. As used in this section, “ Jersey Fresh Program ” means Jersey Fresh for fruits and vegetables, Jersey Grown for nursery crops, Jersey

Seafood for aquacultured and wild-caught fish and shellfish, Jersey Equine for equine

livestock, and Made with Jersey Fresh for processed food made with New Jersey sourced

agricultural products.