Search Rutgers Law Library N.J. Court Opinions

1 SENIOR CITIZENS UNITED COMMUNITY SERVICES, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... distribution of petroleum products. L. 1990, c. 42, § 3. N.J.S.A. 54:15B-3. The initial rate of the tax was 2.75% of ... semiannually by the Director. L. 1991, c. 181, § 2. N.J.S.A. 54:15B-3. While the tax is paid by the refiner or distributor ... of 12.85%. 19 L. 2016 , c. 57, § 14. N.J.S.A. 54:15B-3(a)(1). With this increase in the tax, the Legislature ... 19 The rate is adjusted annually based upon prior revenues. N.J.S.A. 54:15B-3(c). Other petroleum products increased to 7%. N.J.S.A. 54:15B-3(a)(1). -32- [N.J.S.A. 54:15B-2 ...

docket:	08789-19
court:	NJ Tax Court
decided:	2021-07-01
status:	Published
citation:
Document Size:	72858

2 ROSS FOGG FUEL OIL CO. v. DIRECTOR, DIVISION OF TAXATION -- rank: 637

... engaged in the refining and/or distribution of petroleum products. N.J.S.A. 54:15B-3. The tax is imposed on the first sale of petroleum ... of petroleum products during a quarterly period exceeds $5,000. N.J.S.A. 54:15B-3(b). A company is allowed a credit against the tax ...

docket:	06544-03
court:
decided:	2005-06-07
status:
citation:
Document Size:	39467