Skip to main content
THIS SITE
Go back to Chapters Go back to N.J.Statutes homepage

Title: 54 - TAXATION

Chapter: 39 -

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