STATE STATUTES & CODES

NEW JERSEY STATUTES AND CODES

Section 54:39

• 54:39-66 - Motor fuel tax refunds
• 54:39-71 - Distribution of moneys
• 54:39-71.1 - Funds for highway bonds
• 54:39-101 - Short title
• 54:39-102 - Definitions relative to taxation of motor fuels
• 54:39-103 - Tax imposed on fuel used, consumed in State
• 54:39-104 - Measurement by invoiced gallons of fuel removed
• 54:39-105 - Records of fuel received, sold, used; report
• 54:39-106 - Report to director
• 54:39-107 - Transporter reports, registration of fuel conveyance
• 54:39-108 - Licenses required for retail sale of fuel
• 54:39-109 - Terminal operator's license required, report
• 54:39-110 - Fuel presumed to be used, consumed on State highways to propel motor vehicles
• 54:39-111 - Excise tax imposed, determination of liability
• 54:39-112 - Exemptions from tax
• 54:39-113 - Tax exemption for certain sales; documentation from seller required
• 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 another state
• 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 from facility
• 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 of bond
• 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
• 54:39-138 - Provision of shipping document to driver of transportation vehicle
• 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 fuel
• 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

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