N.J. Stat. § 4:19-15.11
License fees and other moneys collected or received under the provisions of sections 3, 8, 9 and 16 of P.L. 1941, c.151 (C.4:19-15.3, C.4:19-15.8, C.4:19-15.9, and C.4:19-15.16), except registration tag fees, shall be forwarded to the treasurer of the municipality within 30 days after collection or receipt and shall be placed in a special account separate from any of the other accounts of the municipality and shall be used for the following purposes only: for collecting, keeping and disposing of dogs liable to seizure under P.L. 1941, c.151 (C.4:19-15.1 et seq.) or under local dog control ordinances; for local prevention and control of rabies; for providing antirabic treatment under the direction of the local board of health for any person known or suspected to have been exposed to rabies; for payment of damage to or losses of poultry and domestic animals, except dogs and cats, caused by a dog or dogs; for compliance with the requirements of subsection b. of section 6 of P.L. 2017, c. 189(C.4:22-17.6); and for administering the provisions of P.L. 1941, c.151 (C.4:19-15.1 et seq.). Any unexpended balance remaining in the special account shall be retained therein until the end of the third fiscal year following and may be used for any of the purposes set forth in this section. At the end of the third fiscal year following, and at the end of each fiscal year thereafter, there shall be transferred from the special account to the general funds of the municipality any amount then in the account which is in excess of the total amount paid into the special account during the last two fiscal years next preceding.
The registration tag fee for each dog shall be forwarded within 30 days after collection by the clerk or other official designated to license dogs to the State Department of Health which department shall forward the sum to the State Treasurer who shall place all such moneys in a special account for use only by the State Department of Health in administering P.L. 1941, c.151 (C.4:19-15.1 et seq.) and for the prevention and control of rabies throughout the State, and such account is hereby declared to be a trust fund not subject to legislative appropriation. At the end of the third fiscal year following the adoption of P.L. 1941, c.151 (C.4:19-15.1 et seq.) and at the end of each fiscal year thereafter, there shall be withdrawn from this trust fund and transferred to the general funds of the State any amount then in the trust fund which is in excess of the total amount paid into the trust fund during the last two fiscal years next preceding.
N.J.S. § 4:19-15.11