§ 54:15B-1 Short title
§ 54:15B-2 Definitions
§ 54:15B-2.1 Receipts not included as gross receipts
§ 54:15B-2.2 Definitions; phase out of petroleum products gross receipts tax
§ 54:15B-3 Petroleum products tax
§ 54:15B-4 Additional tax
§ 54:15B-5 Gross receipts; credit against petroleum products tax
§ 54:15B-6 Registration with director
§ 54:15B-7 Filing of return; payment of tax
§ 54:15B-8 Determination of tax due; powers of director
§ 54:15B-9 Payment of petroleum products tax, nonpayment, fourth degree crime
§ 54:15B-10 Reimbursement of petroleum products tax to federal entity
§ 54:15B-11 Payment of reimbursement, fraudulent collection, fourth degree crime
§ 54:15B-12 Recognition as licensed company, direct payment of taxes
§ 54:15B-13 Tax levied on persons holding certain fuels
§ 54:15B-14 Fuel dealers, distributors, certain, refunds permitted, “bad debt” defined

Terms Used In New Jersey Statutes > Title 54 > Chapter 15B - Petroleum Products Gross Receipts Tax Act

  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.