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New Jersey Statutes, Title: 54, TAXATION
Chapter 39:
Section: 54:39-142: Requirements for operation of fuel transportation vehicle.
42. a. Except as provided in subsection c. of this section, a person shall not operate a fuel transportation vehicle that is engaged in the shipment of fuel on the public highways of this State without having on board a terminal-issued shipping paper bearing, in addition to the requirements of subsection a. of section 38 of P.L.2010, c.22 (C.54:39-138), a notation indicating that, with respect to diesel fuel acquired under claim of exempt use, a statement indicating the fuel is "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" for the load or the appropriate portion of the load. With respect to kerosene acquired under claim of exempt use, a statement shall indicate the fuel is "DYED KEROSENE, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" for the load or the appropriate portion of the load.
b. A person is in violation of subsection a. of this section upon boarding the vehicle with a shipping paper which does not meet the requirements set forth in this section.
c. (1) The director may in the director's discretion provide an advance notification procedure with respect to documentation for imported fuel as to which the importer is unable to obtain terminal-issued shipping papers which comply with this section.
(2) Compliance with relevant federal standards shall satisfy the requirements of subsection a. of this section.
d. Any person who knowingly violates any part of this section is guilty of a crime of the fourth degree.
e. The director, the Office of Weights and Measures of the Division of Consumer Affairs in the Department of Law and Public Safety, and the Superintendent of State Police and the members of the State Police shall have full authority in enforcing the provisions of this section.
L.2010, c.22, s.42; amended 2010, c.79, s.24.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:39-142 (if available):
Court decisions that cite this statute: CLICK HERE.