New Jersey Statutes 54:39A-3. User’s tax
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Terms Used In New Jersey Statutes 54:39A-3
- 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
3. Every user shall pay a tax equivalent to the rate per gallon of the motor fuel tax which is in effect for the reporting period, calculated on the amount of motor fuels used in its operations within this State.
L.1963,c.44,s.3; amended 1973,c.117,s.4; 1995,c.347,s.2.