Title 54, Title 54: TAXATION

54:39A-19. Claim for refund 19. Except with respect to payment of a special assessment imposed by the director pursuant to section 11 of P.L.1963, c.44 (C.54:39A-11), or R.S.54:49-5 or R.S.54:49-7, a user, at any time within four years after payment of a tax, may file with the di…

54:39A-2 Definitions. 2. For the purpose of this act, unless inconsistent with the context: (a) "User" means every person who operates or causes to be operated any qualified motor vehicle on any highway in this State. The term shall include a rental company in the case of a renta…

54:39A-20. False statements; violations; penalties 20. a. (1) Any person who shall willfully and knowingly make a false statement orally, or in writing, or in the form of a receipt for the sale of motor fuel, for the purpose of obtaining or attempting to obtain or to assist any o…

54:39A-21. Additional taxes and fees The taxes and fees imposed on users under this act are in addition to any taxes and fees of whatever character imposed on such users by any other provisions of law. L. 1963, c. 44, s. 21. Amended by L. 1973, c. 117, s. 20.

54:39A-22. Enforcement assistance The Division of State Police in the Department of Law and Public Safety and any other State agency are hereby authorized and directed to assist in the enforcement of the provisions of this act. L.1963, c. 44, s. 22.

54:39A-23. Availability of records of other agencies The records of any other State agency to the extent that the same may be pertinent to the administration and enforcement of this act and the determination of liability thereunder shall be available to the director. L.1963, c. 4…

54:39A-24. Regulations, International Fuel Tax Agreement 24. a. The director shall from time to time promulgate such regulations as may be necessary for the effective enforcement of this act. b. The director is authorized to enter into the International Fuel Tax Agreement for the…

54:39A-29. "Motor fuel use tax distribution fund" created 12. There is created within the State General Fund a special fund to be known as the "motor fuel use tax distribution fund" into which there shall be deposited all fuel use taxes, and interest thereon, collected for other …

54:39A-3. User's tax 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,…

54:39A-4. Quarterly reports; exemptions 4. Every user shall, on or before the last day of January, April, July and October of each year, make to the director such aggregate reports of the user's entire operations during the quarter ending on the last day of the preceding month as…

54:39A-5. Quarterly payments; calculation The tax hereby imposed shall be paid by each user quarterly to the director on or before the last day of the month following the end of the tax quarter and shall be calculated upon the amount of motor fuels used in its operations within t…

54:39A-6. Computation of fuel use; records 6. The amount of motor fuels used in the operations of any user within this State shall be computed to be such proportion of the total amount of such motor fuels used in the user's entire operations within and without this State as the t…

54:39A-8. Credit for motor fuel tax paid 8. Every user subject to the tax hereby imposed shall be entitled to a credit against such tax paid equivalent to the rate per gallon of the motor fuel tax which is in effect for the reporting period, for all motor fuels purchased within t…

54:39A-9. Records 9. Every user shall keep records, in such form as the director reasonably may prescribe, as will enable the user to report and enable the director to determine the total number of over-the-road miles traveled by the user's entire fleet of qualified motor vehicle…