Payment of tax required

# (1)

A supplier with respect to fuel held within the terminal transfer system in this State which was manufactured in this State or imported into this State in a bulk transfer;

# (2)

A consumer with respect to fuel placed in the vehicle fuel supply tank of that person's motor vehicle outside of this State;

# (3)

Dyed fuel, dyed in accordance with P.L.2010, c.22 (C.54:39-101 et al.);

# (4)

Fuel in the process of exportation by a supplier or a distributor in accordance with the shipping papers required by section 39 of P.L.2010, c.22 (C.54:39-139) and with a statement meeting the requirements of section 42 of P.L.2010, c.22 (C.54:39-142) shown on the shipping papers;

# (5)

Kerosene used in aircraft subject to the conditions and exceptions in subsection a. of section 12 of P.L.2010, c.22 (C.54:39-112);

# (6)

Fuel in possession of a consumer as to which a refund has been issued;

# (7)

Government and other exempt fuel under paragraphs (3) and (4) of subsection b. of section 12 of P.L.2010, c.22 (C.54:39-112); or

# (8)

A distributor who has met the conditions of section 21 of P.L.2010, c.22 (C.54:39-121).

L.2010, c.22, s.41; amended 2010, c.79, s.23.