2022 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:39-120 - Liability for tax by terminal operator; exemptions.

54:39-120 Liability for tax by terminal operator; exemptions.

20. a. The operator of a terminal in this State is jointly and severally liable for the tax imposed by section 3 of P.L.2010, c.22 (C.54:39-103) and shall remit payment to this State at the same time and on the same basis as a supplier in accordance with section 19 of P.L.2010, c.22 (C.54:39-119) upon:

(1) The removal of fuel from the terminal on account of any supplier who is not licensed in this State; or

(2) The removal of motor fuel that is not dyed and marked in accordance with Internal Revenue Service requirements, if the terminal operator provides any person with any bill of lading, shipping paper, or similar document indicating that the motor fuel is dyed and marked in accordance with Internal Revenue Service requirements.

b. However, the terminal operator shall be relieved of liability for a removal of fuel from the terminal on account of a supplier who is not licensed in this State if the terminal operator establishes all of the following:

(1) the terminal operator has a valid terminal operator's license issued for the facility from which the fuel is withdrawn;

(2) the terminal operator has a copy of a valid license from the supplier as required by the director; and

(3) The terminal operator has no reason to believe that any information is false.

L.2010, c.22, s.20.