New Jersey Statutes Annotated (Tax)
N.J.S.A. § 54:39-109
Terminal operator's license required, report
9. a. A person shall, before engaging in the business of a terminal operator, obtain a terminal operator's license from the director, for which a license fee of $450 shall be paid.
b. A terminal operator shall, on or before the 25th day of each month, render a report to the director, in such form as the director may prescribe, stating the quantities of fuel received at the terminal in the State or sold from it during the preceding month.
At the discretion of the director, a terminal operator's report as submitted under the federal ExSTARS reporting system may be accepted in lieu of the terminal operator's report required under this subsection.
c. The director shall have the right at any time during normal business hours to inspect the books of a terminal operator to determine if the requirements of this act are being properly observed.
d. The director may require those returns to be filed, in the form and manner, and at the intervals, that the director may prescribe by regulation.
L.2010, c.22, s.9; amended 2010, c.79, s.8.
Source: view the official text
In this chapter (40 sections)
- 54:39-101 · Short title
- 54:39-102 · Definitions relative to taxation of motor fuel
- 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…
- 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…
- 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…
- 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…
- 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…
- 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"…
- 54:39-138 · Provision of shipping document to driver of transportation…
- 54:39-139 · Requirements for transportation of fuel on public highways