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New Jersey Statutes, Title: 54, TAXATION

    Chapter 39:

      Section: 54:39-133: Distributor's license.

33. a. A person other than a supplier desiring to export fuel to a destination outside of this State shall first obtain a distributor's license. Issuance of a distributor's license shall be conditioned upon the applicant holding an appropriate license to import the fuel into the destination state or states.

b. A person desiring to deliver dyed fuel or undyed fuel into this State on the person's own behalf, for the person's own account, or for resale to a purchaser in this State, from another state in a fuel transportation vehicle or in a pipeline or barge shipment into storage facilities other than a qualified terminal, shall first make application for and obtain a distributor's license.

c. A person desiring to import fuel to a destination in this State from another state, and who has not entered into an agreement to remit the tax imposed by section 3 of P.L.2010, c.22 (C.54:39-103) to the supplier or permissive supplier as trustee with respect to the imports shall do the following:

(1) apply for and obtain a distributor's license; and

(2) comply with the payment requirements of section 16 of P.L.2010, c.22 (C.54:39-116).

d. A person blending any motor fuel for sale shall apply for and obtain a distributor's license.

e. A distributor's license is a prerequisite to making the election permitted in section 21 of P.L.2010, c.22 (C.54:39-121).

L.2010, c.22, s.33; amended 2010, c.79, s.20.

This section added to the Rutgers Database: 2012-09-26 13:37:56.

Older versions of 54:39-133 (if available):

Court decisions that cite this statute: CLICK HERE.