N.J.S.A. § 54:15B-1.
Short title
1. This act shall be known and may be cited as the "Petroleum Products Gross Receipts Tax Act."
L.1990,c.42,s.1.
Source: view the official text
In this chapter (16 sections)
- 54:15B-1. · Short title
- 54:15B-2 · Definitions
- 54:15B-2.1 · Receipts not included as gross receipts
- 54:15B-2.2. · Definitions; phase out of petroleum products gross…
- 54:15B-3 · Petroleum products tax
- 54:15B-4. · Additional tax
- 54:15B-5. · Gross receipts; credit against petroleum products tax
- 54:15B-6. · Registration with director
- 54:15B-7 · Filing of return; payment of tax
- 54:15B-8 · Determination of tax due; powers of director
- 54:15B-9 · Payment of petroleum products tax, nonpayment, fourth degree…
- 54:15B-10 · Reimbursement of petroleum products tax to federal entity
- 54:15B-11. · Payment of reimbursement, fraudulent collection, fourth…
- 54:15B-12. · Recognition as licensed company, direct payment of taxes
- 54:15B-13 · Tax levied on persons holding certain fuels
- 54:15B-14 · Fuel dealers, distributors, certain, refunds permitted,…