§ 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.
  • month: means a calendar month, and the word "year" means a calendar year. See New Jersey Statutes 1:1-2
  • 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.
  • person: includes corporations, companies, associations, societies, firms, partnerships and joint stock companies as well as individuals, unless restricted by the context to an individual as distinguished from a corporate entity or specifically restricted to one or some of the above enumerated synonyms and, when used to designate the owner of property which may be the subject of an offense, includes this State, the United States, any other State of the United States as defined infra and any foreign country or government lawfully owning or possessing property within this State. See New Jersey Statutes 1:1-2
  • State: extends to and includes any State, territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2