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2018 New Jersey Revised Statutes
Title 54 - TAXATION
Chapter 39
- Section 54:39-101 - Short title.
- Section 54:39-102 - Definitions relative to taxation of motor fuels.
- Section 54:39-103 - Tax imposed on fuel used, consumed in State.
- Section 54:39-104 - Measurement by invoiced gallons of fuel removed.
- Section 54:39-105 - Records of fuel received, sold, used; report.
- Section 54:39-106 - Report to director.
- Section 54:39-107 - Transporter reports, registration of fuel conveyance.
- Section 54:39-108 - Licenses required for retail sale of fuel.
- Section 54:39-109 - Terminal operator's license required, report.
- Section 54:39-110 - Fuel presumed to be used, consumed on State highways to propel motor vehicles.
- Section 54:39-111 - Excise tax imposed, determination of liability.
- Section 54:39-112 - Exemptions from tax.
- Section 54:39-113 - Tax exemption for certain sales; documentation from seller required.
- Section 54:39-114 - Procedure for claiming a refund.
- Section 54:39-115 - Personal liability for tax imposed, precollected, paid.
- Section 54:39-116 - Responsibility for precollection for fuel imported from another state.
- Section 54:39-117 - Import verification number required, certain circumstances.
- Section 54:39-118 - Elections permitted by certain suppliers.
- Section 54:39-119 - Precollection remittance to State by person removing fuel from facility.
- Section 54:39-120 - Liability for tax by terminal operator; exemptions.
- Section 54:39-121 - Election as to timing of remittance by licensed distributor.
- Section 54:39-122 - Evidence presented by purchaser.
- Section 54:39-123 - Fiduciary duty of supplier to remit tax.
- Section 54:39-124 - Eligibility of supplier for credit.
- Section 54:39-125 - Tax remitted by electronic fund transfer.
- Section 54:39-126 - Liability for tax upon delivery; exemptions.
- Section 54:39-127 - Final report.
- Section 54:39-128 - Application for license; fee, term.
- Section 54:39-129 - Deposits in lieu of bonds.
- Section 54:39-130 - Supplier's license, permissive supplier's license, posting of bond.
- Section 54:39-131 - Terminal operator's license.
- Section 54:39-132 - Report of deliveries of fuel in bulk.
- Section 54:39-133 - Distributor's license.
- Section 54:39-134 - Bond posted by distributor.
- Section 54:39-135 - Issuance of license.
- Section 54:39-136 - Suspension, revocation of license.
- Section 54:39-137 - Tax due, payable on 20th day of month.
- Section 54:39-137a - Distributor allowed credit against payment; "bad debt" defined.
- Section 54:39-138 - Provision of shipping document to driver of transportation vehicle.
- Section 54:39-139 - Requirements for transportation of fuel on public highways.
- Section 54:39-140 - Reliance on representation of transporter, shipper, agent.
- Section 54:39-141 - Payment of tax required.
- Section 54:39-142 - Requirements for operation of fuel transportation vehicle.
- Section 54:39-143 - Conditions for entering onto State highways transporting fuel.
- Section 54:39-144 - Prohibited use of dyed fuel.
- Section 54:39-145 - Notice provided.
- Section 54:39-146 - Inspections permitted by director.
- Section 54:39-147 - Audit, examination authorized.
- Section 54:39-148 - Additional powers of director.
- Section 54:39-149 - Disposition of moneys received from taxes on aircraft fuel.
- Section 54:39-150 - Tax on fuel held in storage.
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