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Title: 54 - TAXATION

Chapter: 39 -

54:39-101: Short title.

54:39-102: Definitions relative to taxation of motor fuels.

54:39-103: Tax imposed on fuel used, consumed in State.

54:39-104: Measurement by invoiced gallons of fuel removed.

54:39-105: Records of fuel received, sold, used; report.

54:39-106: Report to director.

54:39-107: Transporter reports, registration of fuel conveyance.

54:39-108: Licenses required for retail sale of fuel.

54:39-109: Terminal operator's license required, report.

54:39-110: Fuel presumed to be used, consumed on State highways to propel motor vehicles.

54:39-111: Excise tax imposed, determination of liability.

54:39-112: Exemptions from tax.

54:39-113: Tax exemption for certain sales; documentation from seller required.

54:39-114: Procedure for claiming a refund.

54:39-115: Personal liability for tax imposed, precollected, paid.

54:39-116: Responsibility for precollection for fuel imported from another state.

54:39-117: Import verification number required, certain circumstances.

54:39-118: Elections permitted by certain suppliers.

54:39-119: Precollection remittance to State by person removing fuel from facility.

54:39-120: Liability for tax by terminal operator; exemptions.

54:39-121: Election as to timing of remittance by licensed distributor.

54:39-122: Evidence presented by purchaser.

54:39-123: Fiduciary duty of supplier to remit tax.

54:39-124: Eligibility of supplier for credit.

54:39-125: Tax remitted by electronic fund transfer.

54:39-126: Liability for tax upon delivery; exemptions.

54:39-127: Final report.

54:39-128: Application for license; fee, term.

54:39-129: Deposits in lieu of bonds.

54:39-130: Supplier's license, permissive supplier's license, posting of bond.

54:39-131: Terminal operator's license.

54:39-132: Report of deliveries of fuel in bulk.

54:39-133: Distributor's license.

54:39-134: Bond posted by distributor.

54:39-135: Issuance of license.

54:39-136: Suspension, revocation of license.

54:39-137: Tax due, payable on 20th day of month.

54:39-137a: Distributor allowed credit against payment; "bad debt" defined.

54:39-138: Provision of shipping document to driver of transportation vehicle.

54:39-139: Requirements for transportation of fuel on public highways.

54:39-140: Reliance on representation of transporter, shipper, agent.

54:39-141: Payment of tax required.

54:39-142: Requirements for operation of fuel transportation vehicle.

54:39-143: Conditions for entering onto State highways transporting fuel.

54:39-144: Prohibited use of dyed fuel.

54:39-145: Notice provided.

54:39-146: Inspections permitted by director.

54:39-147: Audit, examination authorized.

54:39-148: Additional powers of director.

54:39-149: Disposition of moneys received from taxes on aircraft fuel.

54:39-150: Tax on fuel held in storage.