New Jersey Statutes Annotated (Tax)
N.J.S.A. § 54:39-133
Distributor's license
33. a. A person other than a supplier desiring to export fuel to a destination outside of this State shall first obtain a distributor's license. Issuance of a distributor's license shall be conditioned upon the applicant holding an appropriate license to import the fuel into the destination state or states.
b. A person desiring to deliver dyed fuel or undyed fuel into this State on the person's own behalf, for the person's own account, or for resale to a purchaser in this State, from another state in a fuel transportation vehicle or in a pipeline or barge shipment into storage facilities other than a qualified terminal, shall first make application for and obtain a distributor's license.
c. A person desiring to import fuel to a destination in this State from another state, and who has not entered into an agreement to remit the tax imposed by section 3 of P.L.2010, c.22 (C.54:39-103) to the supplier or permissive supplier as trustee with respect to the imports shall do the following:
# (1)
apply for and obtain a distributor's license; and
# (2)
comply with the payment requirements of section 16 of P.L.2010, c.22 (C.54:39-116).
d. A person blending any motor fuel for sale shall apply for and obtain a distributor's license.
e. A distributor's license is a prerequisite to making the election permitted in section 21 of P.L.2010, c.22 (C.54:39-121).
L.2010, c.22, s.33; amended 2010, c.79, s.20.
Source: view the official text
In this chapter (40 sections)
- 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
- 54:39-140 · Reliance on representation of transporter, shipper, agent
- 54:39-141 · Payment of tax required
- 54:39-142 · Requirements for operation of fuel transportation vehicle
- 54:39-143 · Conditions for entering onto State highways transporting…
- 54:39-144 · Prohibited use of dyed fuel
- 54:39-145 · Notice provided
- 54:39-146 · Inspections permitted by director
- 54:39-147 · Audit, examination authorized
- 54:39-148 · Additional powers of director
- 54:39-149 · Disposition of moneys received from taxes on aircraft fuel
- 54:39-150 · Tax on fuel held in storage