Chapter

Chapter 39

N.J. Stat. Ann. § 54:39-101— Short title
N.J. Stat. Ann. § 54:39-102— Definitions relative to taxation of motor fuel
N.J. Stat. Ann. § 54:39-103— Tax imposed on fuel used, consumed in State
N.J. Stat. Ann. § 54:39-104— Measurement by invoiced gallons of fuel removed
N.J. Stat. Ann. § 54:39-105— Records of fuel received, sold, used; report
N.J. Stat. Ann. § 54:39-106— Report to director
N.J. Stat. Ann. § 54:39-107— Transporter reports, registration of fuel conveyance
N.J. Stat. Ann. § 54:39-108— Licenses required for retail sale of fuel
N.J. Stat. Ann. § 54:39-109— Terminal operator's license required, report
N.J. Stat. Ann. § 54:39-110— Fuel presumed to be used, consumed on State highways to propel motor vehicles
N.J. Stat. Ann. § 54:39-111— Excise tax imposed, determination of liability
N.J. Stat. Ann. § 54:39-112— Exemptions from tax
N.J. Stat. Ann. § 54:39-113— Tax exemption for certain sales; documentation from seller required
N.J. Stat. Ann. § 54:39-114— Procedure for claiming a refund
N.J. Stat. Ann. § 54:39-115— Personal liability for tax imposed, precollected, paid
N.J. Stat. Ann. § 54:39-116— Responsibility for precollection for fuel imported from another state
N.J. Stat. Ann. § 54:39-117— Import verification number required, certain circumstances
N.J. Stat. Ann. § 54:39-118— Elections permitted by certain suppliers
N.J. Stat. Ann. § 54:39-119— Precollection remittance to State by person removing fuel from facility
N.J. Stat. Ann. § 54:39-120— Liability for tax by terminal operator; exemptions
N.J. Stat. Ann. § 54:39-121— Election as to timing of remittance by licensed distributor
N.J. Stat. Ann. § 54:39-122— Evidence presented by purchaser
N.J. Stat. Ann. § 54:39-123— Fiduciary duty of supplier to remit tax
N.J. Stat. Ann. § 54:39-124— Eligibility of supplier for credit
N.J. Stat. Ann. § 54:39-125— Tax remitted by electronic fund transfer
N.J. Stat. Ann. § 54:39-126— Liability for tax upon delivery; exemptions
N.J. Stat. Ann. § 54:39-127— Final report
N.J. Stat. Ann. § 54:39-128— Application for license; fee, term
N.J. Stat. Ann. § 54:39-129— Deposits in lieu of bonds
N.J. Stat. Ann. § 54:39-130— Supplier's license, permissive supplier's license, posting of bond
N.J. Stat. Ann. § 54:39-131— Terminal operator's license
N.J. Stat. Ann. § 54:39-132— Report of deliveries of fuel in bulk
N.J. Stat. Ann. § 54:39-133— Distributor's license
N.J. Stat. Ann. § 54:39-134— Bond posted by distributor
N.J. Stat. Ann. § 54:39-135— Issuance of license
N.J. Stat. Ann. § 54:39-136— Suspension, revocation of license
N.J. Stat. Ann. § 54:39-137— Tax due, payable on 20th day of month
N.J. Stat. Ann. § 54:39-137a— Distributor allowed credit against payment; "bad debt" defined
N.J. Stat. Ann. § 54:39-138— Provision of shipping document to driver of transportation vehicle
N.J. Stat. Ann. § 54:39-139— Requirements for transportation of fuel on public highways
N.J. Stat. Ann. § 54:39-140— Reliance on representation of transporter, shipper, agent
N.J. Stat. Ann. § 54:39-141— Payment of tax required
N.J. Stat. Ann. § 54:39-142— Requirements for operation of fuel transportation vehicle
N.J. Stat. Ann. § 54:39-143— Conditions for entering onto State highways transporting fuel
N.J. Stat. Ann. § 54:39-144— Prohibited use of dyed fuel
N.J. Stat. Ann. § 54:39-145— Notice provided
N.J. Stat. Ann. § 54:39-146— Inspections permitted by director
N.J. Stat. Ann. § 54:39-147— Audit, examination authorized
N.J. Stat. Ann. § 54:39-148— Additional powers of director
N.J. Stat. Ann. § 54:39-149— Disposition of moneys received from taxes on aircraft fuel
N.J. Stat. Ann. § 54:39-150— Tax on fuel held in storage