New Jersey · New Jersey Revised Statutes — Title 39, Motor Vehicles and Traffic Regulation
N.J.S.A. Title 39 § 39:3-8.4: Additional fee for certificate of ownership for certain motor vehicles; rules, regulations
What this law says, in plain English
New Jersey requires an additional fee of 0.4% of the sales/lease price for new passenger automobiles priced at $45,000+ or with fuel efficiency below 19 mpg, collected at vehicle registration.
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