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54:39-101
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Short title. (2012-09-26 13:37:56, 47454.000000000)
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54:39-102
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Definitions relative to taxation of motor fuel. (2015-09-03 09:14:09, 47455.000000000)
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54:39-103
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Tax imposed on fuel used, consumed in State. (2012-09-26 13:37:56, 47456.000000000)
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54:39-104
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Measurement by invoiced gallons of fuel removed. (2012-09-26 13:37:56, 47457.000000000)
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54:39-105
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Records of fuel received, sold, used; report. (2012-09-26 13:37:56, 47458.000000000)
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54:39-106
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Report to director. (2012-09-26 13:37:56, 47459.000000000)
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54:39-107
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Transporter reports, registration of fuel conveyance. (2012-09-26 13:37:56, 47460.000000000)
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54:39-108
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Licenses required for retail sale of fuel. (2012-09-26 13:37:56, 47461.000000000)
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54:39-109
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Terminal operator's license required, report. (2012-09-26 13:37:56, 47462.000000000)
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54:39-110
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Fuel presumed to be used, consumed on State highways to propel motor vehicles. (2012-09-26 13:37:56, 47463.000000000)
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54:39-111
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Excise tax imposed, determination of liability. (2012-09-26 13:37:56, 47464.000000000)
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54:39-112
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Exemptions from tax. (2015-09-03 09:14:14, 47465.000000000)
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54:39-113
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Tax exemption for certain sales; documentation from seller required. (2012-09-26 13:37:56, 47466.000000000)
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54:39-114
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Procedure for claiming a refund. (2012-09-26 13:37:56, 47467.000000000)
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54:39-115
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Personal liability for tax imposed, precollected, paid. (2012-09-26 13:37:56, 47468.000000000)
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54:39-116
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Responsibility for precollection for fuel imported from another state. (2012-09-26 13:37:56, 47469.000000000)
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54:39-117
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Import verification number required, certain circumstances. (2012-09-26 13:37:56, 47470.000000000)
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54:39-118
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Elections permitted by certain suppliers. (2012-09-26 13:37:56, 47471.000000000)
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54:39-119
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Precollection remittance to State by person removing fuel from facility. (2012-09-26 13:37:56, 47472.000000000)
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54:39-120
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Liability for tax by terminal operator; exemptions. (2012-09-26 13:37:56, 47473.000000000)
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54:39-121
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Election as to timing of remittance by licensed distributor. (2012-09-26 13:37:56, 47474.000000000)
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54:39-122
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Evidence presented by purchaser. (2012-09-26 13:37:56, 47475.000000000)
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54:39-123
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Fiduciary duty of supplier to remit tax. (2012-09-26 13:37:56, 47476.000000000)
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54:39-124
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Eligibility of supplier for credit. (2012-09-26 13:37:56, 47477.000000000)
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54:39-125
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Tax remitted by electronic fund transfer. (2012-09-26 13:37:56, 47478.000000000)
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54:39-126
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Liability for tax upon delivery; exemptions. (2012-09-26 13:37:56, 47479.000000000)
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54:39-127
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Final report. (2012-09-26 13:37:56, 47480.000000000)
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54:39-128
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Application for license; fee, term. (2012-09-26 13:37:56, 47481.000000000)
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54:39-129
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Deposits in lieu of bonds. (2012-09-26 13:37:56, 47482.000000000)
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54:39-130
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Supplier's license, permissive supplier's license, posting of bond. (2012-09-26 13:37:56, 47483.000000000)
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54:39-131
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Terminal operator's license. (2012-09-26 13:37:56, 47484.000000000)
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54:39-132
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Report of deliveries of fuel in bulk. (2012-09-26 13:37:56, 47485.000000000)
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54:39-133
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Distributor's license. (2012-09-26 13:37:56, 47486.000000000)
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54:39-134
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Bond posted by distributor. (2012-09-26 13:37:56, 47487.000000000)
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54:39-135
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Issuance of license. (2012-09-26 13:37:56, 47488.000000000)
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54:39-136
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Suspension, revocation of license. (2012-09-26 13:37:56, 47489.000000000)
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54:39-137
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Tax due, payable on 20th day of month. (2012-09-26 13:37:56, 47490.000000000)
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54:39-137a
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Distributor allowed credit against payment; "bad debt" defined. (2016-12-08 11:13:44, 47490.000100000)
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54:39-138
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Provision of shipping document to driver of transportation vehicle. (2012-09-26 13:37:56, 47491.000000000)
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54:39-139
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Requirements for transportation of fuel on public highways. (2012-09-26 13:37:56, 47492.000000000)
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54:39-140
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Reliance on representation of transporter, shipper, agent. (2012-09-26 13:37:56, 47493.000000000)
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54:39-141
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Payment of tax required. (2012-09-26 13:37:56, 47494.000000000)
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54:39-142
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Requirements for operation of fuel transportation vehicle. (2012-09-26 13:37:56, 47495.000000000)
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54:39-143
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Conditions for entering onto State highways transporting fuel. (2012-09-26 13:37:56, 47496.000000000)
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54:39-144
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Prohibited use of dyed fuel. (2012-09-26 13:37:56, 47497.000000000)
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54:39-145
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Notice provided. (2012-09-26 13:37:56, 47498.000000000)
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54:39-146
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Inspections permitted by director. (2012-09-26 13:37:56, 47499.000000000)
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54:39-147
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Audit, examination authorized. (2012-09-26 13:37:56, 47500.000000000)
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54:39-148
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Additional powers of director. (2012-09-26 13:37:56, 47501.000000000)
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54:39-149
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Disposition of moneys received from taxes on aircraft fuel. (2012-09-26 13:37:56, 47502.000000000)
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54:39-150
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Tax on fuel held in storage. (2012-09-26 13:37:56, 47503.000000000)
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