§ 54:39-101 Short title
§ 54:39-102 Definitions relative to taxation of motor fuel
§ 54:39-103 Tax imposed on fuel used, consumed in State
§ 54:39-104 Measurement by invoiced gallons of fuel removed
§ 54:39-105 Records of fuel received, sold, used; report
§ 54:39-106 Report to director
§ 54:39-107 Transporter reports, registration of fuel conveyance
§ 54:39-108 Licenses required for retail sale of fuel
§ 54:39-109 Terminal operator’s license required, report
§ 54:39-110 Fuel presumed to be used, consumed on State highways to propel motor vehicles
§ 54:39-111 Excise tax imposed, determination of liability
§ 54:39-112 Exemptions from tax
§ 54:39-113 Tax exemption for certain sales; documentation from seller required
§ 54:39-114 Procedure for claiming a refund
§ 54:39-115 Personal liability for tax imposed, precollected, paid
§ 54:39-116 Responsibility for precollection for fuel imported from another state
§ 54:39-117 Import verification number required, certain circumstances
§ 54:39-118 Elections permitted by certain suppliers
§ 54:39-119 Precollection remittance to State by person removing fuel from facility
§ 54:39-120 Liability for tax by terminal operator; exemptions
§ 54:39-121 Election as to timing of remittance by licensed distributor
§ 54:39-122 Evidence presented by purchaser
§ 54:39-123 Fiduciary duty of supplier to remit tax
§ 54:39-124 Eligibility of supplier for credit
§ 54:39-125 Tax remitted by electronic fund transfer
§ 54:39-126 Liability for tax upon delivery; exemptions
§ 54:39-127 Final report
§ 54:39-128 Application for license; fee, term
§ 54:39-129 Deposits in lieu of bonds
§ 54:39-130 Supplier’s license, permissive supplier’s license, posting of bond
§ 54:39-131 Terminal operator’s license
§ 54:39-132 Report of deliveries of fuel in bulk
§ 54:39-133 Distributor’s license
§ 54:39-134 Bond posted by distributor
§ 54:39-135 Issuance of license
§ 54:39-136 Suspension, revocation of license
§ 54:39-137 Tax due, payable on 20th day of month
§ 54:39-137a Distributor allowed credit against payment; “bad debt” defined
§ 54:39-138 Provision of shipping document to driver of transportation vehicle
§ 54:39-139 Requirements for transportation of fuel on public highways
§ 54:39-140 Reliance on representation of transporter, shipper, agent
§ 54:39-141 Payment of tax required
§ 54:39-142 Requirements for operation of fuel transportation vehicle
§ 54:39-143 Conditions for entering onto State highways transporting fuel
§ 54:39-144 Prohibited use of dyed fuel
§ 54:39-145 Notice provided
§ 54:39-146 Inspections permitted by director
§ 54:39-147 Audit, examination authorized
§ 54:39-148 Additional powers of director
§ 54:39-149 Disposition of moneys received from taxes on aircraft fuel
§ 54:39-150 Tax on fuel held in storage

Terms Used In New Jersey Statutes > Title 54 > Chapter 39 - Motor Fuel Tax Act

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • 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.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • 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.
  • 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
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • 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
  • Ship: includes vessels, steamers, canal boats and every boat or structure adapted to navigation or movement from place to place, upon the ocean, lakes, rivers or artificial waterways, either by its own power or otherwise. 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
  • sworn: includes "affirmed. See New Jersey Statutes 1:1-2
  • Trustee: A person or institution holding and administering property in trust.