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New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54:39-110

Fuel presumed to be used, consumed on State highways to propel motor vehicles

Official textlis.njleg.state.nj.uslast amended

10. a. Except as otherwise provided in this act, all fuel delivered in this State in a vehicle fuel supply tank is presumed to be used or consumed on the highways in this State in producing or generating power for propelling motor vehicles.

b. Subject to proof of exemption pursuant to section 12 of P.L.2010, c.22 (C.54:39-112), all motor fuel is presumed to be used or consumed on the highways of this State to propel motor vehicles if the fuel is:

# (1)

removed from a terminal in this State; or

# (2)

imported into this State other than by a bulk transfer within the terminal transfer system; or

# (3)

delivered into a consumer's bulk storage tank from which motor vehicles can be fueled.

L.2010, c.22, s.10; amended 2010, c.79, s.9.

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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
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