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New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54:39-142

Requirements for operation of fuel transportation vehicle

Official textlis.njleg.state.nj.uslast amended

42. a. Except as provided in subsection c. of this section, a person shall not operate a fuel transportation vehicle that is engaged in the shipment of fuel on the public highways of this State without having on board a terminal-issued shipping paper bearing, in addition to the requirements of subsection a. of section 38 of P.L.2010, c.22 (C.54:39-138), a notation indicating that, with respect to diesel fuel acquired under claim of exempt use, a statement indicating the fuel is "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" for the load or the appropriate portion of the load. With respect to kerosene acquired under claim of exempt use, a statement shall indicate the fuel is "DYED KEROSENE, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" for the load or the appropriate portion of the load.

b. A person is in violation of subsection a. of this section upon boarding the vehicle with a shipping paper which does not meet the requirements set forth in this section.

c.

# (1)

The director may in the director's discretion provide an advance notification procedure with respect to documentation for imported fuel as to which the importer is unable to obtain terminal-issued shipping papers which comply with this section.

# (2)

Compliance with relevant federal standards shall satisfy the requirements of subsection a. of this section.

d. Any person who knowingly violates any part of this section is guilty of a crime of the fourth degree.

e. The director, the Office of Weights and Measures of the Division of Consumer Affairs in the Department of Law and Public Safety, and the Superintendent of State Police and the members of the State Police shall have full authority in enforcing the provisions of this section.

L.2010, c.22, s.42; amended 2010, c.79, s.24.

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In this chapter (40 sections)
  1. 54:39-112 · Exemptions from tax
  2. 54:39-113 · Tax exemption for certain sales; documentation from seller…
  3. 54:39-114 · Procedure for claiming a refund
  4. 54:39-115 · Personal liability for tax imposed, precollected, paid
  5. 54:39-116 · Responsibility for precollection for fuel imported from…
  6. 54:39-117 · Import verification number required, certain circumstances
  7. 54:39-118 · Elections permitted by certain suppliers
  8. 54:39-119 · Precollection remittance to State by person removing fuel…
  9. 54:39-120 · Liability for tax by terminal operator; exemptions
  10. 54:39-121 · Election as to timing of remittance by licensed distributor
  11. 54:39-122 · Evidence presented by purchaser
  12. 54:39-123 · Fiduciary duty of supplier to remit tax
  13. 54:39-124 · Eligibility of supplier for credit
  14. 54:39-125 · Tax remitted by electronic fund transfer
  15. 54:39-126 · Liability for tax upon delivery; exemptions
  16. 54:39-127 · Final report
  17. 54:39-128 · Application for license; fee, term
  18. 54:39-129 · Deposits in lieu of bonds
  19. 54:39-130 · Supplier's license, permissive supplier's license, posting…
  20. 54:39-131 · Terminal operator's license
  21. 54:39-132 · Report of deliveries of fuel in bulk
  22. 54:39-133 · Distributor's license
  23. 54:39-134 · Bond posted by distributor
  24. 54:39-135 · Issuance of license
  25. 54:39-136 · Suspension, revocation of license
  26. 54:39-137 · Tax due, payable on 20th day of month
  27. 54:39-137a · Distributor allowed credit against payment; "bad debt"…
  28. 54:39-138 · Provision of shipping document to driver of transportation…
  29. 54:39-139 · Requirements for transportation of fuel on public highways
  30. 54:39-140 · Reliance on representation of transporter, shipper, agent
  31. 54:39-141 · Payment of tax required
  32. 54:39-142 · Requirements for operation of fuel transportation vehicle
  33. 54:39-143 · Conditions for entering onto State highways transporting…
  34. 54:39-144 · Prohibited use of dyed fuel
  35. 54:39-145 · Notice provided
  36. 54:39-146 · Inspections permitted by director
  37. 54:39-147 · Audit, examination authorized
  38. 54:39-148 · Additional powers of director
  39. 54:39-149 · Disposition of moneys received from taxes on aircraft fuel
  40. 54:39-150 · Tax on fuel held in storage
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