Title 54, Title 54: TAXATION

54:39-137 Tax due, payable on 20th day of month. 37. If the tax imposed by P.L.2010, c.22 (C.54:39-101 et al.) is not precollected and must be paid by the consumer in accordance with section 26 of P.L.2010, c.22 (C.54:39-126), the tax is due and payable by the consumer on the 20t…

54:39-137a Distributor allowed credit against payment; "bad debt" defined. 2. a. A distributor shall be allowed a credit against the payment required pursuant to subsection c. of section 5 of P.L.2010, c.22 (C.54:39-105) for the portion of a bad debt from the sale of motor fuel t…

54:39-138 Provision of shipping document to driver of transportation vehicle. 38. a. A terminal operator and a refiner with a facility in this State shall prepare and provide to the driver of every fuel transportation vehicle receiving fuel into the vehicle storage tank at the fa…

54:39-139 Requirements for transportation of fuel on public highways. 39. a. A person transporting fuel in a fuel transportation vehicle upon the public highways of this State shall: (1) Carry on board the shipping document issued by the terminal operator or the bulk plant operat…

54:39-140 Reliance on representation of transporter, shipper, agent. 40. The supplier and the terminal operator may rely for all purposes of P.L.2010, c.22 (C.54:39-101 et al.) on the representation by the transporter, the shipper or the agent of the shipper as to the intended st…

54:39-141 Payment of tax required. 41. a. A person shall not sell, use, deliver, or store in this State, or import for sale, use, delivery or storage in this State, fuel as to which the tax imposed by section 3 of P.L.2010, c.22 (C.54:39-103) has not been previously paid to or ac…

54:39-142 Requirements for operation of fuel transportation vehicle. 42. a. Except as provided in subsection c. of this section, a person shall not operate a fuel transportation vehicle that is engaged in the shipment of fuel on the public highways of this State without having on…

54:39-143 Conditions for entering onto State highways transporting fuel. 43. a. If a distributor acquires fuel destined for this State which has neither been dyed in accordance with the Internal Revenue Code and the regulations issued thereunder, nor tax paid to or accrued by the…

54:39-144 Prohibited use of dyed fuel. 44. a. A person shall not operate or maintain a motor vehicle on any public highway in this State with dyed fuel contained in the vehicle fuel supply tank except for uses of dyed fuel on the highway which are lawful under the federal Interna…

54:39-145 Notice provided. 45. A notice stating "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" or "DYED KEROSENE, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" shall be: a. Provided by the terminal operator to any person that receives dyed diesel fuel or dyed ke…

54:39-146 Inspections permitted by director. 46. a. The director, upon presenting appropriate credentials may conduct inspections and remove samples of fuel to determine the coloration of diesel fuel and kerosene, or to identify shipping paper violations at any place where fuel i…

54:39-147 Audit, examination authorized. 47. a. The director is authorized to audit and examine the records, books, papers, and equipment of a licensee or other person selling, transporting, storing or using fuel to verify the completeness, truth and accuracy of any statement or …

54:39-148 Additional powers of director. 48. In addition to the powers granted to the director by P.L.2010, c.22 (C.54:39-101 et al.), the director is authorized and empowered: a. to make, adopt and amend rules and regulations appropriate to carrying out P.L.2010, c.22 (C.54:39-1…

54:39-149 Disposition of moneys received from taxes on aircraft fuel. 49. Moneys received from taxes on fuel used in aircraft, pursuant to subsection b. of section 3 of P.L.2010, c.22 (C.54:39-103), shall be accounted for and forwarded by the director to the State Treasurer, who …

54:39-150 Tax on fuel held in storage. 50. a. There is levied a tax on fuel held in storage as of the close of the business day preceding January 1, 2011. For the purpose of this section, "close of the business day" means the time at which the last transaction has occurred for th…

54:39A-1. Short title This act shall be known and may be cited as the "Motor Fuels Use Tax Act of 1963." L. 1963, c. 44, s. 1. Amended by L. 1973, c. 117, s. 2.

54:39A-1.1. Operation, effect of 1995 amendments 13. a. Notwithstanding the provisions of section 1 of P.L.1995, c.347, to the contrary, the change in definition of subject vehicles in subsection (b) of section 2 of P.L.1963, c.44 (C.54:39A-2) made by section 1 of P.L.1995, c.347…

54:39A-10. Identification cards, markers; registration fee; permit; revocation 10. a. Upon application to the director, in such form as the director may prescribe, the director shall issue to every user a motor fuels user identification card, which shall be safely preserved in th…

54:39A-11 Examination of returns, assessment of additional taxes, etc. 11. a. The examination of returns and the assessment of additional taxes, penalties and interest shall be as provided by the State Tax Uniform Procedure Law, R.S.54:48-1 et seq., except as specifically provide…

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…

54:40A-1. Short title This act shall be known and may be cited as the "Cigarette Tax Act." L.1948, c. 65, p. 153, s. 1.

54:40A-10. Sales exempt from taxes No tax imposed by this act shall be levied upon cigarettes or the sale of cigarettes which this State is prohibited from taxing under the Constitution or the statutes of the United States or where an authorized agent of the United States Veteran…

54:40A-11 Director to provide revenue stamps. 401. a. Director to provide revenue stamps. The taxes imposed and levied by this act shall be paid through the use of stamps, except as provided in section 205 of P.L.1948, c.65 (C.54:40A-7) in the case of a licensed consumer. b. The …

54:40A-11.1. Cost study Within six months following the effective date of this 1987 amendatory and supplementary act and not less than every two years thereafter, the director shall conduct a study of the cost of stamping cigarettes in New Jersey. The results of each study shall …

54:40A-12. Distributors shall not sell stamps; exceptions Licensed distributors shall not sell, borrow, loan, buy or exchange unstamped cigarettes or stamps to, from or with other licensed distributors; exception cigarettes bearing the cigarette revenue stamps of other States. L.…

54:40A-13. Credit sales of revenue stamps The director, in his discretion, may permit a licensed distributor to pay for revenue stamps within thirty days after the date of purchase; provided, a bond or an irrevocable letter of credit, issued by a State or federally chartered bank…

54:40A-14. Manner of affixing stamps The director shall regulate and prescribe the manner of affixing and canceling stamps. L.1948, c. 65, p. 161, s. 404.

54:40A-15 Distributors to affix stamps. 405. Distributors to affix stamps. a. Unless stamps have been previously affixed, the stamps required by this act shall be affixed to packages of cigarettes and canceled by the licensed distributor within twenty-four hours of the receipt of…

54:40A-16 Nonacceptance of unstamped, illegally stamped cigarettes. 406. Wholesale dealers and retail dealers shall not accept deliveries of unstamped or illegally stamped cigarettes. Wholesale dealers and retail dealers shall not accept deliveries of unstamped or illegally stamp…

54:40A-17 Use of stamp metering machine. 407. The director, if the director shall determine that it is practicable in any case to permit licensed distributors to impress on or attach to each package of cigarettes, evidence of tax payment, by means of a metering machine, in lieu o…

54:40A-18. Sale of stamps to out-of-State distributors In case the director shall find that the collection of any tax imposed by this act would be facilitated thereby, he may authorize, under reasonable conditions, any person resident or located outside this State, engaged in the…

54:40A-19. Redemption and refund of stamps The director shall redeem any unused or mutilated, but identifiable, stamps that any distributor or dealer may present for redemption, and refund therefor the face value of said stamps, less the discount allowed by the director at the ti…

54:40A-2 Cigarette tax definitions. 102. For the purposes of this act and unless otherwise required by the context: a. "Cigarette" means any roll for smoking made wholly or in part of tobacco, or any other substance or substances other than tobacco, irrespective of size, shape or…