51. As used in this act, unless the context requires otherwise:

   "Annual assessment" means the assessment made against each remitter in any year;

   "Base year" means calendar year 1996;

   "Remitter" means any corporation subject to assessment under this act; and

   "Sales and use tax" means the sales and use tax liability computed on sales and use of energy and utility service as defined in section 2 of P.L.1966, c.30 (C.54:32B-2).

   L.1997,c.162,s.51.