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New Jersey Statutes, Title: 54, TAXATION
Chapter 39: Unlawful entry prohibited.
Section: 54:39-117: Import verification number required, certain circumstances.
17. An importer that acquires fuel for import by fuel transportation vehicle from a supplier that is not an elective supplier or a permissive supplier, and therefore will not be acting as trustee for the remittance of tax to the State on behalf of the importer, shall first obtain an import verification number from the director before importing the fuel. The importer shall write the import verification number on the shipping document issued for the fuel. The importer shall obtain a separate import verification number for each fuel transportation vehicle delivery of fuel into this State.
L.2010, c.22, s.17.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:39-117 (if available):
Court decisions that cite this statute: CLICK HERE.