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New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54:39-120

Liability for tax by terminal operator; exemptions

Official textlis.njleg.state.nj.uslast amended

20. a. The operator of a terminal in this State is jointly and severally liable for the tax imposed by section 3 of P.L.2010, c.22 (C.54:39-103) and shall remit payment to this State at the same time and on the same basis as a supplier in accordance with section 19 of P.L.2010, c.22 (C.54:39-119) upon:

# (1)

The removal of fuel from the terminal on account of any supplier who is not licensed in this State; or

# (2)

The removal of motor fuel that is not dyed and marked in accordance with Internal Revenue Service requirements, if the terminal operator provides any person with any bill of lading, shipping paper, or similar document indicating that the motor fuel is dyed and marked in accordance with Internal Revenue Service requirements.

b. However, the terminal operator shall be relieved of liability for a removal of fuel from the terminal on account of a supplier who is not licensed in this State if the terminal operator establishes all of the following:

(1) the terminal operator has a valid terminal operator's license issued for the facility from which the fuel is withdrawn;

(2) the terminal operator has a copy of a valid license from the supplier as required by the director; and

# (3)

The terminal operator has no reason to believe that any information is false.

L.2010, c.22, s.20.

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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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