The recycling tax imposed pursuant to section 4 of P.L. 2007, c. 311(C.13:1E-96.5) shall not be due and payable if, and as long as, any State of New Jersey or federal law, or any rule or regulation adopted pursuant thereto, requiring a deposit on, or establishing a refund value for, any beverage container shall be in effect.
N.J.S. § 13:1E-96.6