New Jersey Statutes Annotated (Tax)
N.J.S.A. § 54:39-139
Requirements for transportation of fuel on public highways
39. a. A person transporting fuel in a fuel transportation vehicle upon the public highways of this State shall:
# (1)
Carry on board the shipping document issued by the terminal operator or the bulk plant operator of the facility where the fuel was obtained, whether within or without this State. The shipping paper shall set out on its face the state of destination of the fuel transported in the vehicle as represented to the terminal operator at the time the fuel transportation vehicle was loaded;
# (2)
Show, and permit duplication of, the shipping document by a law enforcement officer or the director, upon request, when transporting, holding or off-loading the fuel described in the shipping document;
# (3)
Provide a copy of the shipping document to the distributor or other person who controls the facility to which the fuel is delivered; and
# (4)
Meet such other conditions as the director may require for the enforcement of P.L.2010, c.22 (C.54:39-101 et al.).
b. A person transporting fuel in fuel transportation vehicles upon the public highways of this State shall provide the original or a copy of the terminal-issued shipping document accompanying the shipment to the operator of the retail outlet, bulk plant or bulk end user bulk storage facility to which delivery of the shipment was made. However, a delivery ticket created by the person transporting the fuel may be provided in lieu of the terminal-issued shipping paper for deliveries into bulk end user bulk storage.
c. The operator of a fuel retail outlet, bulk plant or bulk end user bulk storage facility shall receive, examine, and retain for a period of 30 days at the delivery location the terminal-issued shipping document received from the transporter for every shipment of fuel that is delivered to that location with record retention of the shipping paper for a minimum of four years required off-site. If the delivery location is an unattended location, the operator may retain the shipping documents at the normal billing address of the operator.
d. A retail dealer, liquefied petroleum gas dealer, aviation fuel dealer, bulk plant operator, wholesale distributor or bulk end user shall not knowingly accept delivery of fuel into bulk storage facilities in this State if that delivery is not accompanied by a shipping paper issued by the terminal operator, or bulk plant operator as provided by regulations, that sets out on its face this State as the state of destination of the fuel.
e. A person who knowingly violates or knowingly aids and abets another to violate this section shall be jointly and severally liable for the tax on the fuel transported or delivered.
f. A person owning or operating a motor vehicle in violation of this section and sections 42 and 43 of P.L.2010, c.22 (C.54:39-142 and C.54:39-143) is guilty of a crime of the fourth degree for the first offense. For the second and each subsequent offense, a violator is guilty of a crime of the third degree.
g. The director shall impose a civil penalty of $500 on a person transporting fuel for the first occurrence of transporting fuel without adequate shipping papers annotated as required under this section and sections 42 and 43 of P.L.2010, c.22 (C.54:39-142 and C.54:39-143). Each of that person's subsequent occurrences described in this subsection is subject to a civil penalty of up to $5,000.
L.2010, c.22, s.39; amended 2010, c.79, s.22.
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