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New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54:39-145

Notice provided

Official textlis.njleg.state.nj.uslast amended

45. A notice stating "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" or "DYED KEROSENE, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" shall be:

a. Provided by the terminal operator to any person that receives dyed diesel fuel or dyed kerosene at a terminal rack of that terminal operator; and

b. Posted by a retail dealer on any pump where it sells dyed diesel fuel or dyed kerosene for use by its consumer. The form of notice required by this section shall be provided by the time of the removal or sale of the dyed fuel and shall appear on shipping papers, bills of lading, and invoices accompanying the sale or removal of the dyed fuel.

L.2010, c.22, s.45.

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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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