Before March 1 annually, all motor vehicle franchisors and motor vehicle franchisees in the State, as defined pursuant to section 1 of P.L.1985, c.361 (C. 56:10-26), shall report to the Division of Taxation the number of zero-emission vehicles sold in the State each calendar year and the amounts remitted from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C. 54:32B-1 et seq.) on such vehicles.
N.J.S. § 54:32B-8.55a