§ 54:39A-1 Short title
§ 54:39A-1.1 Operation, effect of 1995 amendments
§ 54:39A-2 Definitions
§ 54:39A-3 User’s tax
§ 54:39A-4 Quarterly reports; exemptions
§ 54:39A-5 Quarterly payments; calculation
§ 54:39A-6 Computation of fuel use; records
§ 54:39A-8 Credit for motor fuel tax paid
§ 54:39A-9 Records
§ 54:39A-10 Identification cards, markers; registration fee; permit; revocation
§ 54:39A-11 Examination of returns, assessment of additional taxes, etc
§ 54:39A-19 Claim for refund
§ 54:39A-20 False statements; violations; penalties
§ 54:39A-21 Additional taxes and fees
§ 54:39A-22 Enforcement assistance
§ 54:39A-23 Availability of records of other agencies
§ 54:39A-24 Regulations, International Fuel Tax Agreement
§ 54:39A-29 “Motor fuel use tax distribution fund” created

Terms Used In New Jersey Statutes > Title 54 > Chapter 39A - Motor Fuels Use Tax Act of 1963

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • 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.
  • 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.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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
  • 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
  • Summons: Another word for subpoena used by the criminal justice system.