... the Motor Fuel Tax. L. 2016, c. 57, §13, N.J.S.A. 54:15B-2.1(b). The language for the Motor Fuel Tax exemption categories ... N.J.S.A. 54:15B-3(a)(1). -32- [N.J.S.A. 54:15B-2.1(b)(1)]. Since this is the exact same language utilized ... been paid and no refund has been previously issued . . . .” N.J.S.A. 54:15B-2.1(b). This is identical to the preface of the motor ...