New Jersey Statutes Annotated (Tax)
N.J.S.A. § 54:39-146
Inspections permitted by director
46. a. The director, upon presenting appropriate credentials may conduct inspections and remove samples of fuel to determine the coloration of diesel fuel and kerosene, or to identify shipping paper violations at any place where fuel is or may be produced, stored or loaded into fuel transportation vehicles. Inspections shall be performed in a reasonable manner consistent with the circumstances, but in no event is prior notice required. Inspectors may physically inspect, examine or otherwise search any tank, reservoir, or other container that can or might be used for the production, storage, or transportation of fuel. Inspections may be made of any equipment used for, or in connection with, the production, storage, or transportation of fuel. Upon demand by the inspectors all shipping papers, documents and records required to be kept by a person transporting fuel shall be produced for immediate inspection. The places where inspections may occur include, but are not limited to:
# (1)
A terminal;
# (2)
A fuel storage facility that is not a terminal;
# (3)
A retail fuel facility;
# (4)
Highway rest stops; or
# (5)
A designated inspection site.
For purposes of this section, a "designated inspection site" means any state highway or waterway inspection station, weigh station, agricultural inspection station, mobile station, or other location designated by the director, either fixed or mobile.
b. Inspections to determine violations under P.L.2010, c.22 (C.54:39-101 et al.) may be conducted by the director, the Chief Administrator of the New Jersey Motor Vehicle Commission, and any other law enforcement officer through procedures established by the director.
c. Inspectors may reasonably detain any person or equipment transporting fuel in or through this State for the purpose of determining whether the person is operating in compliance with the provisions of P.L.2010, c.22 (C.54:39-101 et al.) and any rules and regulations promulgated pursuant thereto. Detainment may continue for such time only as is necessary to determine whether the person is in compliance with P.L.2010, c.22 (C.54:39-101 et al.).
L.2010, c.22, s.46.
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