New Jersey Statutes 54:39-120. Liability for tax by terminal operator; exemptions
Terms Used In New Jersey Statutes 54:39-120
- 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
(1) The removal of fuel from the terminal on account of any supplier who is not licensed in this State; or
(2) The removal of motor fuel that is not dyed and marked in accordance with Internal Revenue Service requirements, if the terminal operator provides any person with any bill of lading, shipping paper, or similar document indicating that the motor fuel is dyed and marked in accordance with Internal Revenue Service requirements.
b. However, the terminal operator shall be relieved of liability for a removal of fuel from the terminal on account of a supplier who is not licensed in this State if the terminal operator establishes all of the following:
(1) the terminal operator has a valid terminal operator’s license issued for the facility from which the fuel is withdrawn;
(2) the terminal operator has a copy of a valid license from the supplier as required by the director; and
(3) The terminal operator has no reason to believe that any information is false.
L.2010, c.22, s.20.