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New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54:39-127

Final report

Official textlis.njleg.state.nj.uslast amended

27. a. A licensee shall, upon the discontinuance, sale, or transfer of the business or upon the cancellation, revocation or termination by law of a license pursuant to section 35 of P.L.2010, c.22 (C.54:39-135), or as otherwise provided, within thirty days, make a report as required pursuant to P.L.2010, c.22 (C.54:39-101 et al.) marked "Final Report," and shall pay all taxes, penalties and interest that may be due the State except as may otherwise be provided by law.

b. The final report required by this section shall be accompanied by payment of the liability of the final month.

L.2010, c.22, s.27.

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In this chapter (40 sections)
  1. 54:39-107 · Transporter reports, registration of fuel conveyance
  2. 54:39-108 · Licenses required for retail sale of fuel
  3. 54:39-109 · Terminal operator's license required, report
  4. 54:39-110 · Fuel presumed to be used, consumed on State highways to…
  5. 54:39-111 · Excise tax imposed, determination of liability
  6. 54:39-112 · Exemptions from tax
  7. 54:39-113 · Tax exemption for certain sales; documentation from seller…
  8. 54:39-114 · Procedure for claiming a refund
  9. 54:39-115 · Personal liability for tax imposed, precollected, paid
  10. 54:39-116 · Responsibility for precollection for fuel imported from…
  11. 54:39-117 · Import verification number required, certain circumstances
  12. 54:39-118 · Elections permitted by certain suppliers
  13. 54:39-119 · Precollection remittance to State by person removing fuel…
  14. 54:39-120 · Liability for tax by terminal operator; exemptions
  15. 54:39-121 · Election as to timing of remittance by licensed distributor
  16. 54:39-122 · Evidence presented by purchaser
  17. 54:39-123 · Fiduciary duty of supplier to remit tax
  18. 54:39-124 · Eligibility of supplier for credit
  19. 54:39-125 · Tax remitted by electronic fund transfer
  20. 54:39-126 · Liability for tax upon delivery; exemptions
  21. 54:39-127 · Final report
  22. 54:39-128 · Application for license; fee, term
  23. 54:39-129 · Deposits in lieu of bonds
  24. 54:39-130 · Supplier's license, permissive supplier's license, posting…
  25. 54:39-131 · Terminal operator's license
  26. 54:39-132 · Report of deliveries of fuel in bulk
  27. 54:39-133 · Distributor's license
  28. 54:39-134 · Bond posted by distributor
  29. 54:39-135 · Issuance of license
  30. 54:39-136 · Suspension, revocation of license
  31. 54:39-137 · Tax due, payable on 20th day of month
  32. 54:39-137a · Distributor allowed credit against payment; "bad debt"…
  33. 54:39-138 · Provision of shipping document to driver of transportation…
  34. 54:39-139 · Requirements for transportation of fuel on public highways
  35. 54:39-140 · Reliance on representation of transporter, shipper, agent
  36. 54:39-141 · Payment of tax required
  37. 54:39-142 · Requirements for operation of fuel transportation vehicle
  38. 54:39-143 · Conditions for entering onto State highways transporting…
  39. 54:39-144 · Prohibited use of dyed fuel
  40. 54:39-145 · Notice provided
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