reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:39-103 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:39-103 - Tax imposed on fuel used, consumed in State.

54:39-103 Tax imposed on fuel used, consumed in State.  3. a. A tax is imposed on fuel used or consumed in this State as follows: (1) Motor fuel: (a) at the rate of 10.5 cents per gallon for: gasoline and blended fuel that contains gasoline or that is intended for use as gasoline; (b) at the rate of 13.5 cents per gallon for: diesel fuel, blended fuel that contains diesel fuel or that is intended for use as diesel fuel, and kerosene; (2) Liquefied Petroleum Gas: at the rate of one-half of the tax imposed under subsection a. of this section on gasoline, or 5.25 cents per gallon; (3) Aviation gasoline: at the rate of 10.5 cents per gallon. b. In addition to the tax, if any, imposed pursuant to subsection a. of this section a tax is imposed on aviation fuel for distribution to a general aviation airport at the rate of 2 cents per gallon. c. The taxes imposed by this section are imposed on the consumer, but shall be precollected pursuant to the terms of the "Motor Fuel Tax Act," P.L.2010, c.22 (C.54:39-101 et seq.), for the facility and convenience of the consumer. L.2010, c.22, s.3; amended 2010, c.79, s.2.
NJ Rev Stat § 54:39-108 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:39-108 - Licenses required for retail sale of fuel.

54:39-108 Licenses required for retail sale of fuel.  8. a. A retail dealer, an aviation fuel dealer and a liquefied petroleum gas dealer shall, before engaging in the retail sale of fuel, apply to the director for a license for each establishment operated by that person. A license fee of $150 shall be paid for the issuance of a retail license, which shall be valid for a three-year period commencing on April 1 and expiring on March 31 of the third succeeding year, and the director shall supply a license plate or suitable substitute containing the number assigned to the licensee, and words denoting whether the license is a retail dealer's license, an aviation fuel dealer's license or a liquefied petroleum gas dealer's license, which the licensee shall publicly display at each establishment in the manner as the director shall prescribe. No applicant shall continue in business after the end of the 14th day following the date of application unless the license applied for has been procured and is publicly displayed at the establishment being operated. b. A retail dealer, liquefied petroleum gas dealer and an aviation fuel dealer shall keep a daily record showing the total amount of fuels sold on each business day, daily dispensing pump totalizer readings, and monthly physical inventories, such records to be preserved for a period of a minimum of four years, and to be open for inspection by the director at all times. L.2010, s.22, s.8; amended 2010, c.79, s.7.
NJ Rev Stat § 54:39-109 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:39-109 - Terminal operator's license required, report.

54:39-109 Terminal operator's license required, report.  9. a. A person shall, before engaging in the business of a terminal operator, obtain a terminal operator's license from the director, for which a license fee of $450 shall be paid. b. A terminal operator shall, on or before the 25th day of each month, render a report to the director, in such form as the director may prescribe, stating the quantities of fuel received at the terminal in the State or sold from it during the preceding month. At the discretion of the director, a terminal operator's report as submitted under the federal ExSTARS reporting system may be accepted in lieu of the terminal operator's report required under this subsection. c. The director shall have the right at any time during normal business hours to inspect the books of a terminal operator to determine if the requirements of this act are being properly observed. d. The director may require those returns to be filed, in the form and manner, and at the intervals, that the director may prescribe by regulation. L.2010, c.22, s.9; amended 2010, c.79, s.8.
NJ Rev Stat § 54:39-110 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:39-110 - Fuel presumed to be used, consumed on State highways to propel motor vehicles.

54:39-110 Fuel presumed to be used, consumed on State highways to propel motor vehicles.  10. a. Except as otherwise provided in this act, all fuel delivered in this State in a vehicle fuel supply tank is presumed to be used or consumed on the highways in this State in producing or generating power for propelling motor vehicles. b. Subject to proof of exemption pursuant to section 12 of P.L.2010, c.22 (C.54:39-112), all motor fuel is presumed to be used or consumed on the highways of this State to propel motor vehicles if the fuel is: (1) removed from a terminal in this State; or  (2) imported into this State other than by a bulk transfer within the terminal transfer system; or (3) delivered into a consumer's bulk storage tank from which motor vehicles can be fueled. L.2010, c.22, s.10; amended 2010, c.79, s.9.
NJ Rev Stat § 54:39-111 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:39-111 - Excise tax imposed, determination of liability.

54:39-111 Excise tax imposed, determination of liability.  11. a. An excise tax at the applicable rate determined pursuant to section 3 of P.L.2010, c.22 (C.54:39-103) is imposed for a calendar year on unaccounted-for losses at a terminal that exceed one-half of one percent of the total number of net gallons removed from the terminal during the calendar year by a system transfer or at a rack. To determine liability for the excise tax, the terminal operator shall determine the terminal loss as the difference between: (1) the total amount of all inventory at the applicable terminal at the beginning of the year plus the total amount of all fuel received at the terminal during the year; and (2) the total amount of all inventory at the terminal at the end of the year plus the total amount removed from the terminal during the year. b. The terminal operator whose fuel is unaccounted for is liable for the tax imposed by this section. Fuel received by a terminal operator and not shown on a report as having been removed from the terminal is presumed to be unaccounted for if not part of the physical inventory of the terminal. A terminal operator may provide documentation to substantiate otherwise unaccountable losses and at the discretion of the director may be relieved of all or a portion of the tax liability. c. The tax at the applicable rate determined pursuant to section 3 of P.L.2010, c.22 (C.54:39-103) shall be reported, and the tax shall be due and payable, on or before the 22nd day of the second month following the end of the year. L.2010, c.22, s.11; amended 2010, c.79, s.10.
NJ Rev Stat § 54:39-113 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:39-113 - Tax exemption for certain sales; documentation from seller required.

54:39-113 Tax exemption for certain sales; documentation from seller required.  13. The exemption under section 12 of P.L.2010, c.22 (C.54:39-112) for sales of fuel sold for use by the United States or any agency or instrumentality thereof and fuel sold for use by the Government of this State, or of any political subdivision of this State or to any department or agency of any of those governments for official use of those governments in motor vehicles, motor boats, or other implements owned or leased by this State or any political subdivision or agency thereof, or to fuels sold at retail to diplomatic missions and diplomatic personnel under a program administered by the director and predicated upon the United States Department of State, Office of Foreign Missions (or its successor office), national tax exemption program shall be claimed as follows: a. The seller shall obtain from the purchasing entity a certificate in such form as the director may by regulation prescribe signed by the purchasing entity listed in this section setting forth: (1) The name and address of the purchasing entity; (2) The quantity of each type of fuel, or if the certificate is for all the fuel purchased by the purchasing entity, the certificate shall be for a period as the director may by regulation prescribe, but not to exceed four years; (3) The exempt use of the fuel; (4) The name and address of the seller from whom the fuel was purchased; (5) The federal employer identification number of the purchasing entity; and (6) A statement that the purchasing entity understands that the fraudulent use of the certificate to obtain fuel without paying the tax levied pursuant to P.L.2010, c.22 (C.54:39-101 et al.) shall result in the purchaser paying the tax, with penalties and interest, as well as such other penalties provided by P.L.2010, c.22 (C.54:39-101 et al.); b. The seller, having obtained from the purchasing entity the certificate, which the seller shall retain for a period of not less than four years, shall be eligible for a deduction or to claim a refund of any taxes paid pursuant to P.L.2010, c.22 (C.54:39-101 et al.); and c. If the sale of fuel to the purchasing entity occurs at a fixed retail pump available to the general public, the seller, having made the sale to the purchasing entity without the tax, may apply for a refund from the director by submitting the application and supporting documentation as the director shall reasonably prescribe. However, if the purchase is charged to a fleet or government fueling credit card, or to an oil company credit card issued to the purchasing entity, the party extending the credit shall be deemed the seller and may bill the purchasing entity without the tax and seek a refund, or use the provisions of this section. L.2010, c.22, s.13; amended 2010, c.79, s.12.
NJ Rev Stat § 54:39-115 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:39-115 - Personal liability for tax imposed, precollected, paid.

54:39-115 Personal liability for tax imposed, precollected, paid.  15. A person who is required to precollect or pay a tax imposed pursuant to P.L.2010, c.22 (C.54:39-101 et al.) shall be personally liable for the tax imposed, precollected or paid. For purposes of assessment and collection, any amount required to be precollected and paid over to the director, and any additions to tax, penalties and interest with respect to that amount, shall be considered the tax of the person required to precollect the tax. A person required to precollect tax shall have the same right in respect to collecting the tax from a purchaser or in respect to non-payment of the tax by the purchaser as if the tax were a part of the purchase price of the fuel and payable at the same time; provided, however, that the director shall be joined as a party in any action or proceeding brought to collect the tax. Any amount of tax actually precollected or paid pursuant to P.L.2010, c.22 (C.54:39-101 et al.) shall be held to be a special fund in trust for the director. A person required to precollect tax who fails to precollect or remit the tax or any part thereof is fully responsible for the unpaid tax. The director may recover any unpaid taxes pursuant to P.L.2010, c.22 (C.54:39-101 et al.) from any party who was under a duty to precollect or pay the tax. That person remains liable for the taxes even if, for whatever reason, the person failed to precollect or pay the taxes due. The liability to precollect and remit tax shall be separate from any duty that the consumer may have pursuant to P.L.2010, c.22 (C.54:39-101 et al.) to pay upon consumption, and the existence of such overlapping duties shall not be a defense for a failure to precollect and remit, although it may give rise to a refund claim in accordance with section 12 of P.L.2010, c.22 (C.54:39-112) if both parties pay the tax. L.2010, c.22, s.15.
NJ Rev Stat § 54:39-116 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:39-116 - Responsibility for precollection for fuel imported from another state.

54:39-116 Responsibility for precollection for fuel imported from another state.  16. Except as otherwise provided by the "Motor Fuel Tax Act," P.L.2010, c.22 (C.54:39-101 et seq.), the tax imposed by section 3 of P.L.2010, c.22 (C.54:39-103) on fuel imported from another state shall be precollected on behalf of the consumers and remitted to the director by the: a. Importer who has imported the nonexempt fuel. The precollection shall be made and remitted when the tax return is due. If the importer was not subject to a precollection agreement with the supplier or permissive supplier, the precollection shall be remitted in the manner specified by the director; or b. Importer who has imported the nonexempt fuel which is subject to a precollection agreement with the supplier or permissive supplier. If the importer is a licensed distributor, the precollection shall be made and remitted to the supplier or permissive supplier no later than two business days prior to the date on which the tax is required to be remitted by the supplier or permissive supplier pursuant to section 19 of P.L.2010, c.22 (C.54:39-119). The importer shall remit the tax to the supplier or permissive supplier, acting as trustee who shall remit to the director on behalf of the distributor under the same terms as a supplier payment pursuant to section 19 of P.L.2010, c.22 (C.54:39-119); or c. Importer at the time the fuel is entered into this State. However, if the supplier of the fuel, as shown on the records of the terminal operator, has made a blanket election to precollect tax in accordance with section 18 of P.L.2010, c.22 (C.54:39-118), then the importer shall remit the tax to the supplier, acting as trustee, who shall remit to the director on behalf of the importer under the same terms as a supplier payment pursuant to section 19 of P.L.2010, c.22 (C.54:39-119), and no import verification number shall be required. L.2010, c.22, s.16; amended 2010, c.79, s.14.
NJ Rev Stat § 54:39-117 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:39-117 - Import verification number required, certain circumstances.

54:39-117 Import verification number required, certain circumstances.  17. An importer that acquires fuel for import by fuel transportation vehicle from a supplier that is not an elective supplier or a permissive supplier, and therefore will not be acting as trustee for the remittance of tax to the State on behalf of the importer, shall first obtain an import verification number from the director before importing the fuel. The importer shall write the import verification number on the shipping document issued for the fuel. The importer shall obtain a separate import verification number for each fuel transportation vehicle delivery of fuel into this State. L.2010, c.22, s.17.
NJ Rev Stat § 54:39-118 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:39-118 - Elections permitted by certain suppliers.

54:39-118 Elections permitted by certain suppliers.  18. a. A licensed supplier or licensed permissive supplier may make a blanket election with the director to treat all removals of fuel from all of its out-of-State terminals with a destination in this State as shown on the terminal-issued shipping paper as if the removals were removed across the rack by the supplier or permissive supplier from a terminal in this State for all purposes. b. The election allowed by this section shall be made by filing a "notice of election" with the director, in the form and manner as the director by regulation may prescribe. c. The director shall publish a list of suppliers electing pursuant to this section. d. The absence of an election by a supplier in accordance with this section shall in no way relieve the supplier of responsibility for remitting the tax imposed by the "Motor Fuel Tax Act," P.L.2010, c.22 (C.54:39-101 et seq.) upon the removal from an out-of-State terminal for import into this State by the supplier. e. A supplier that makes the election allowed by this section shall precollect the tax imposed by P.L.2010, c.22 (C.54:39-101 et al.) on all removals from a qualified terminal on its account as a position holder, or as a person receiving fuel from a position holder pursuant to a terminal bulk transfer, without regard to the license status of the person acquiring the fuel from the supplier, the point or terms of sale, or the character of delivery. f. Each supplier who elects to precollect the tax imposed by P.L.2010, c.22 (C.54:39-101 et al.) agrees to waive any defense that this State lacks jurisdiction to require collection on all out-of-State sales by such person as to which the person had knowledge that the shipments were destined for this State and that this State imposes the requirement pursuant to this subsection under its general police powers to regulate the movement of fuels. L.2010, c.22, s.18.
NJ Rev Stat § 54:39-119 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:39-119 - Precollection remittance to State by person removing fuel from facility.

54:39-119 Precollection remittance to State by person removing fuel from facility.  19. a. The tax imposed by section 3 of P.L.2010, c.22 (C.54:39-103), measured by fuel removed from a terminal or refinery in this State, other than a terminal bulk transfer, shall be precollected and remitted on behalf of the consumers to the State by the person removing the fuel from the facility through the supplier or permissive supplier of the fuel, as shown in the records of the terminal operator, acting as a trustee. b. The supplier, permissive supplier and each reseller shall list the amount of tax as a separate line item on all invoices or billings. c. All tax to be paid by a supplier or permissive supplier with respect to gallons removed on the account of the supplier or permissive supplier during a calendar month shall be due and payable on or before the 22nd day of the following month unless that day falls upon a weekend or State holiday in which case the liability shall be due the next succeeding business day. d. A supplier or permissive supplier shall remit any late taxes remitted to the supplier or permissive supplier by a licensed distributor and shall notify the director within the twenty business day limit provided by section 24 of P.L.2010, c.22 (C.54:39-124) of any late remittances if that supplier or permissive supplier has previously given notice to the director that the tax amount was not received pursuant to section 24 of P.L.2010, c.22 (C.54:39-124). e. The remittance of all amounts of tax due shall be paid on the basis of the amount invoiced. L.2010, c.22, s.19; amended 2010, c.79, s.15.
NJ Rev Stat § 54:39-120 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:39-120 - Liability for tax by terminal operator; exemptions.

54:39-120 Liability for tax by terminal operator; exemptions.  20. a. The operator of a terminal in this State is jointly and severally liable for the tax imposed by section 3 of P.L.2010, c.22 (C.54:39-103) and shall remit payment to this State at the same time and on the same basis as a supplier in accordance with section 19 of P.L.2010, c.22 (C.54:39-119) upon: (1) The removal of fuel from the terminal on account of any supplier who is not licensed in this State; or (2) The removal of motor fuel that is not dyed and marked in accordance with Internal Revenue Service requirements, if the terminal operator provides any person with any bill of lading, shipping paper, or similar document indicating that the motor fuel is dyed and marked in accordance with Internal Revenue Service requirements. b. However, the terminal operator shall be relieved of liability for a removal of fuel from the terminal on account of a supplier who is not licensed in this State if the terminal operator establishes all of the following: (1) the terminal operator has a valid terminal operator's license issued for the facility from which the fuel is withdrawn;  (2) the terminal operator has a copy of a valid license from the supplier as required by the director; and (3) The terminal operator has no reason to believe that any information is false. L.2010, c.22, s.20.
NJ Rev Stat § 54:39-121 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:39-121 - Election as to timing of remittance by licensed distributor.

54:39-121 Election as to timing of remittance by licensed distributor.  21. A licensed distributor who removes fuel from a terminal or refinery who remits the tax through the supplier or permissive supplier, acting as a trustee, may make an election as to the timing of the remittance. At the election of a licensed distributor, which notice shall be evidenced by a written statement from the director as to the purchaser's eligibility status as determined pursuant to section 22 of P.L.2010, c.22 (C.54:39-122), the supplier or permissive supplier shall not require a payment of motor fuel tax on fuel transportation vehicle loads from the licensed distributor sooner than two business days prior to the date on which the tax is required to be remitted by the supplier pursuant to section 19 of P.L.2010, c.22 (C.54:39-119). This election shall be subject to a condition that the remittances by the licensed distributor of tax due the supplier or permissive supplier shall be paid by electronic funds transfer. L.2010, c.22, s.21; amended 2010, c.79, s.16.
NJ Rev Stat § 54:39-123 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:39-123 - Fiduciary duty of supplier to remit tax.

54:39-123 Fiduciary duty of supplier to remit tax.  23. A supplier has a fiduciary duty to remit to the director the amount of tax imposed by P.L.2010, c.22 (C.54:39-101 et al.) paid to the supplier, in its role as a trustee, by any purchaser, importer, exporter or licensed distributor. In computing the amount of tax due, the supplier shall be allowed a credit against the tax payable in the amount of tax paid by the supplier that was accrued and remitted to a state, but not received from a licensed distributor. The director may recover any unpaid tax directly from the purchaser, importer, exporter or licensed distributor. L.2010, c.22, s.23; amended 2010, c.79, s.18.
NJ Rev Stat § 54:39-124 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:39-124 - Eligibility of supplier for credit.

54:39-124 Eligibility of supplier for credit.  24. For a supplier to be eligible for the credit provided by section 23 of P.L.2010, c.22 (C.54:39-123) the supplier shall provide notice to the director of a failure to collect the tax within 20 business days following the earliest date on which the supplier was entitled to collect the tax from the licensed distributor pursuant to section 21 of P.L.2010, c.22 (C.54:39-121). A supplier shall supply with the claim for credit such information as the director may prescribe by regulation. The claim for credit shall identify the defaulting licensed distributor and any tax liability that remains unpaid. The credit of the supplier shall be limited to the amount due from the purchaser, plus any tax that accrues from that purchaser from the period from the date of the failure to pay to the date of notification to the director, not to exceed 20 days. Additional credit shall not be allowed to a supplier pursuant to this section with respect to that purchaser until the director has notified the supplier that the purchaser's eligibility to make deferrals in accordance with section 22 of P.L.2010, c.22 (C.54:39-122) has been restored. L.2010, c.22, s.24.
NJ Rev Stat § 54:39-125 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:39-125 - Tax remitted by electronic fund transfer.

54:39-125 Tax remitted by electronic fund transfer.  25. If required by the director, all suppliers and other persons required to pay tax pursuant to P.L.2010, c.22 (C.54:39-101 et al.) shall remit tax by electronic fund transfer. The transfer shall be made on or before the date the tax is due. L.2010, c.22, s.25.