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New Jersey Statutes, Title: 54, TAXATION

    Chapter 39:

      Section: 54:39-134: Bond posted by distributor.

34. A distributor shall post a bond of not less than three months' total liability for the tax imposed by section 3 of P.L.2010, c.22 (C.54:39-103), based on the number of gallons handled as estimated by the director for gasoline and diesel fuel separately. The tax on fuel exported from this State by a licensed distributor shall not be considered part of potential liability for calculation of the bond required of a distributor's licensee.

L.2010, c.22, s.34.

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

Older versions of 54:39-134 (if available):

Court decisions that cite this statute: CLICK HERE.