Chapter

Chapter 15B

N.J. Stat. Ann. § 54:15B-1— Short title
N.J. Stat. Ann. § 54:15B-2— Definitions
N.J. Stat. Ann. § 54:15B-2.1— Receipts not included as gross receipts
N.J. Stat. Ann. § 54:15B-2.2— Definitions; phase out of petroleum products gross receipts tax
N.J. Stat. Ann. § 54:15B-3— Petroleum products tax
N.J. Stat. Ann. § 54:15B-4— Additional tax
N.J. Stat. Ann. § 54:15B-5— Gross receipts; credit against petroleum products tax
N.J. Stat. Ann. § 54:15B-6— Registration with director
N.J. Stat. Ann. § 54:15B-7— Filing of return; payment of tax
N.J. Stat. Ann. § 54:15B-8— Determination of tax due; powers of director
N.J. Stat. Ann. § 54:15B-9— Payment of petroleum products tax, nonpayment, fourth degree crime
N.J. Stat. Ann. § 54:15B-10— Reimbursement of petroleum products tax to federal entity
N.J. Stat. Ann. § 54:15B-11— Payment of reimbursement, fraudulent collection, fourth degree crime
N.J. Stat. Ann. § 54:15B-12— Recognition as licensed company, direct payment of taxes
N.J. Stat. Ann. § 54:15B-13— Tax levied on persons holding certain fuels
N.J. Stat. Ann. § 54:15B-14— Fuel dealers, distributors, certain, refunds permitted, "bad debt" defined