Title 54, Title 54: TAXATION

54:15B-13 Tax levied on persons holding certain fuels. 17. a. There is levied a tax on persons, other than licensed companies pursuant to section 6 of P.L.1991, c.181 (C.54:15B-12), holding the fuels enumerated in subparagraph (a) of paragraph (2) of subsection a. of section 3 of…

54:15B-14 Fuel dealers, distributors, certain, refunds permitted, "bad debt" defined. 1. a. A distributor of motor fuels licensed pursuant to section 33 of P.L.2010, c.22 (C.54:39-133) or a person that has been recognized as a licensed company pursuant to section 6 of P.L.1991, c…

54:15B-2 Definitions. 2. For the purposes of this act: "Aviation fuel" means aviation gasoline or aviation grade kerosene or any other fuel that is used in aircraft. "Aviation gasoline" means fuel specifically compounded for use in reciprocating aircraft engines. "Aviation grade …

54:15B-2.1 Receipts not included as gross receipts. 7. a. "Gross receipts," as otherwise defined by section 2 of P.L.1990, c.42 (C.54:15B-2), shall not include receipts from sales of petroleum products used by marine vessels engaged in interstate or foreign commerce and receipts …

54:15B-2.2. Definitions; phase out of petroleum products gross receipts tax 1. a. "Gross receipts" shall not include that percent of receipts, as provided in subsection b. of this section, from sales of petroleum products used by a utility, a co-generation facility or a wholesale…

54:15B-3 Petroleum products tax. 3. a. (1) (a) There is imposed on each company which is engaged in the refining or distribution, or both, of petroleum products other than highway fuel and aviation fuel and which distributes such products in this State a tax at the rate of seven …

54:15B-4. Additional tax 4. The taxes imposed under the provisions of section 3 of this act shall be in addition to any other tax imposed by this State on such company. L.1990,c.42,s.4.

54:15B-5. Gross receipts; credit against petroleum products tax 5. a. Gross receipts of a company making first sales of petroleum products within this State shall not include consideration derived from the first sale of petroleum products within this State sold for exportation fr…

54:15B-6. Registration with director 6. A company subject to tax under the provisions of this act shall, within 20 days after the first transaction subjecting such company to the provisions of this act, register with the director on such forms as the director shall prescribe. The…

54:15B-7 Filing of return; payment of tax. 7. a. A company subject to tax under P.L.1990, c.42 (C.54:15B-1 et seq.) shall, on or before the 25th day of a month, file a remittance to the director on such forms as may be prescribed by the director and pay the full amount of the tax…

54:15B-8 Determination of tax due; powers of director. 8. a. (1) If a return required by this act is not filed, or if a return when filed is incorrect or insufficient in the opinion of the director, the amount of tax due shall be determined by the director from the information av…

54:15B-9 Payment of petroleum products tax, nonpayment, fourth degree crime. 2. a. A person who shall purchase or otherwise acquire petroleum products, upon which the petroleum products gross receipts tax has not been paid and is not due pursuant to subsection b. of section 5 of …