Partnertax.ai
Start free trial →

New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54:39-101

Short title

Official textlis.njleg.state.nj.uslast amended

1. Sections 1 through 49 of this act shall be known and may be cited as the "Motor Fuel Tax Act."

L.2010, c.22, s.1.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 54:39-101 · Short title
  2. 54:39-102 · Definitions relative to taxation of motor fuel
  3. 54:39-103 · Tax imposed on fuel used, consumed in State
  4. 54:39-104 · Measurement by invoiced gallons of fuel removed
  5. 54:39-105 · Records of fuel received, sold, used; report
  6. 54:39-106 · Report to director
  7. 54:39-107 · Transporter reports, registration of fuel conveyance
  8. 54:39-108 · Licenses required for retail sale of fuel
  9. 54:39-109 · Terminal operator's license required, report
  10. 54:39-110 · Fuel presumed to be used, consumed on State highways to…
  11. 54:39-111 · Excise tax imposed, determination of liability
  12. 54:39-112 · Exemptions from tax
  13. 54:39-113 · Tax exemption for certain sales; documentation from seller…
  14. 54:39-114 · Procedure for claiming a refund
  15. 54:39-115 · Personal liability for tax imposed, precollected, paid
  16. 54:39-116 · Responsibility for precollection for fuel imported from…
  17. 54:39-117 · Import verification number required, certain circumstances
  18. 54:39-118 · Elections permitted by certain suppliers
  19. 54:39-119 · Precollection remittance to State by person removing fuel…
  20. 54:39-120 · Liability for tax by terminal operator; exemptions
  21. 54:39-121 · Election as to timing of remittance by licensed distributor
  22. 54:39-122 · Evidence presented by purchaser
  23. 54:39-123 · Fiduciary duty of supplier to remit tax
  24. 54:39-124 · Eligibility of supplier for credit
  25. 54:39-125 · Tax remitted by electronic fund transfer
  26. 54:39-126 · Liability for tax upon delivery; exemptions
  27. 54:39-127 · Final report
  28. 54:39-128 · Application for license; fee, term
  29. 54:39-129 · Deposits in lieu of bonds
  30. 54:39-130 · Supplier's license, permissive supplier's license, posting…
  31. 54:39-131 · Terminal operator's license
  32. 54:39-132 · Report of deliveries of fuel in bulk
  33. 54:39-133 · Distributor's license
  34. 54:39-134 · Bond posted by distributor
  35. 54:39-135 · Issuance of license
  36. 54:39-136 · Suspension, revocation of license
  37. 54:39-137 · Tax due, payable on 20th day of month
  38. 54:39-137a · Distributor allowed credit against payment; "bad debt"…
  39. 54:39-138 · Provision of shipping document to driver of transportation…
  40. 54:39-139 · Requirements for transportation of fuel on public highways
Full table of contents →