Terms Used In New Jersey Statutes 54:39-110

  • 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
10. a. Except as otherwise provided in this act, all fuel delivered in this State in a vehicle fuel supply tank is presumed to be used or consumed on the highways in this State in producing or generating power for propelling motor vehicles.

b. Subject to proof of exemption pursuant to section 12 of P.L.2010, c.22 (C. 54:39-112), all motor fuel is presumed to be used or consumed on the highways of this State to propel motor vehicles if the fuel is:

(1) removed from a terminal in this State; or

(2) imported into this State other than by a bulk transfer within the terminal transfer system; or

(3) delivered into a consumer’s bulk storage tank from which motor vehicles can be fueled.

L.2010, c.22, s.10; amended 2010, c.79, s.9.