reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 2 - INTERNATIONAL REGISTRATION PLAN › Section 13:18-2.21 - Recording and preservation

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Apportioned registrants shall preserve all operational records for three years after the apportioned registration credential expiration date, including, but not limited to, the following:
1. All initial, replacement, renewal, supplemental, or other apportioned applications, hunter's permits, temporary authorizations, and trip permits;
2. All source documents supporting the total mileage and in-jurisdiction mileage figures reported. Source documentation shall contain the minimum following information and shall be completed for each driver of an apportioned vehicle: the date of trip (starting and ending); the trip origin and destination; the route of travel and/or beginning and ending odometer or hubometer reading of the trip; the total trip miles; the mileage by jurisdiction; the unit number, plate number or vehicle identification number; the vehicle fleet number; the registrant's name; the trailer/semitrailer number; and the driver's signature and/or name.
i. Registrants shall recap the source documentation into monthly and yearly summaries broken down by fleet, unit and jurisdiction.
ii. The registrant may use a computer or other electronic form of summarization only if directly supported by IVMR's.
iii. The registrant may use electronic and/or photographic processes to maintain copies of source documentation only if the review of such copies is readily available to the Commission during an audit.
iv. The information recorded on the source documentation shall be accurate and readable. The mileage figures entered on the source documentation shall be obtained from the vehicle odometer or hubometer readings, state maps, standard mileage guides or household goods mileage guides. The method used to report mileage shall be consistent during the annual reporting period.
v. The registrant shall record all movement of an apportioned vehicle (interstate and intrastate) including loaded, empty, deadhead and/or bobtail miles. The registrant shall also record all miles generated while operating under a trip permit.
vi. The registrant shall provide an explanation for any discrepancies regarding mileage or lapses of vehicle movement.
vii. It shall be the responsibility of the lessor in a trip lease situation to report all miles accumulated by the apportioned units.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 2 - INTERNATIONAL REGISTRATION PLAN › Section 13:18-2.22 - Audits

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Commission shall perform audits in accordance with the International Registration Plan Agreement.
(b) The Commission shall initiate and conduct audits as may be reasonably necessary to establish the existence of noncompliance with this subchapter.
(c) For the purpose of audit, investigation, or proceeding, the Commission shall administer oaths, subpoena witnesses, compel attendance, take evidence and require the production of any book, log, paper, correspondence, memorandum, agreement, contract, lease, or any other document, record, or report, deemed to be relevant or material to the inquiry.
(d) If all of the operational records are not located within New Jersey, the Commission shall require the registrant to fully reimburse the Commission for all costs that the Commission incurs in the performance of the audit.
(e) After completion of an audit, the Commission shall notify all member jurisdictions in which the registrant is apportionally registered as to the accuracy of the records maintained or preserved by the registrant.
(f) If a discrepancy is found in the records of a registrant in the performance of an audit, the Commission shall notify the registrant and furnish such information to the affected member jurisdictions.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 2 - INTERNATIONAL REGISTRATION PLAN › Section 13:18-2.23 - On-board recording systems

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The use of on-board recording systems/devices is permitted under the following conditions:
1. A review of the system is performed by the Commission and written approval is given by the Chief Administrator; and
2. The system meets all current requirements of the IRP.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 2 - INTERNATIONAL REGISTRATION PLAN › Section 13:18-2.24 - Application for provider license; contents; related requirements

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Application for a provider license to provide TAs shall be made in a format prescribed by the Commission. The application shall be submitted to the Office of Motor Carrier Services, New Jersey Motor Vehicle Commission, 225 East State Street, Trenton, New Jersey 08666.
(b) The application shall be on 8 1/2 inches by 11 inches paper to be supplied by the applicant and shall include the following information:
1. The names, addresses, and business telephone numbers of the applicant's principals, partners, or corporate officers, and the name, address, and business telephone number of the officer(s) or employee(s) who will serve as a daily contact;
2. The name, address, and business telephone number of a registered agent designated to receive service of process on behalf of the applicant. The agent must be located and available at a physical street address within the State of New Jersey during normal business hours;
3. The name, address, and business telephone number of the individual(s) authorized to transmit TA reports to the Commission;
4. The applicant's Federal Tax Identification Number;
5. The applicant's State Tax Identification Number;
6. The applicant's email address, address for inquiries, and telephone number;
7. An inventory security plan that shall include, at a minimum:
i. Acknowledgement via email to the Commission of receipt via email of the control numbers;
ii. Daily reporting of all sequentially-issued control numbers for TAs by emailing the Commission a scanned image of the completed permit forms to the Commission email address designated by the Commission;
iii. An explanation of how to monitor and secure all assigned inventory under its control;
iv. Assurance that only trained employees may handle and inspect inventory, and only as needed to maintain an electronic perpetual inventory of all TA control-numbered items;
v. Assurance that each inventory item is traceable by the TA control-number, from acceptance through issuance or assignment to the provider's customers; and
vi. A statement that the provider shall permit the Commission access to the provider's inventory system and daily reporting mechanism for the purpose of performing audit(s);
8. When application is made by an individual, the application shall be signed and sworn to by the individual. In the case of a partnership, the application shall be signed and sworn to by all partners. In the case of a corporation, the application shall be signed and sworn to by the president and attested to by the secretary; and
9. The provider must notify the Commission, in writing, within five business days of any change in the information submitted as part of the application.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 2 - INTERNATIONAL REGISTRATION PLAN › Section 13:18-2.25 - Provider requirements

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A provider shall, notwithstanding any other requirements of this subchapter:
1. Be responsible for the professional quality, accuracy, security, and timely completion of TAs issued pursuant to this subchapter;
2. Obtain all required source documents prior to issuance of TAs, including the location to which the permittee desires the permit to be transmitted;
3. Provide daily reports to the Commission of TAs sold;
4. Not be reimbursed in any manner by the Commission for voided TAs, which are the responsibility and cost of the provider;
5. Not resell TAs whether or not the vehicle is registered in another state that has reciprocity with the State of New Jersey; and
6. Not sell, consign, or otherwise transfer any TAs in its possession to another service organization or to any member of the transportation industry, other than its customer that is otherwise known as a TA permittee.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 3 - INTERNATIONAL FUEL TAX AGREEMENT IMPLEMENTATION › Section 13:18-3.2 - Agreement Application

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any motor carrier based in New Jersey and operating one or more qualified motor vehicle(s) in at least one other jurisdiction (that is, engaged in interstate operations) shall file an Agreement Application with the Commission on forms and in a manner prescribed by the Chief Administrator. The application shall contain the following information:
1. The applicant's legal name and business location address (P.O. Boxes not permitted);
2. The applicant's trade name, if different from legal name;
3. The applicant's Federal Employer's Identification Number (FEIN) or, if sole proprietor, Social Security number;
4. The applicant's mailing address (if different from business address);
5. The name and telephone number of a contact person;
6. The type of ownership;
7. The name, title, and telephone number for all partners or corporate officers (president, vice president, secretary, treasurer);
8. The type of motor carrier operation;
9. The name and address of lessor(s) or lessee(s) where qualified vehicles are involved in lease agreement(s) and a declaration indicating whether lessor or lessee is responsible for reporting all operations;
10. The type(s) of fuel consumed by qualified motor vehicles;
11. A declaration of having been previously licensed by another Agreement jurisdiction, if applicable;
12. A declaration of never having had an Agreement license suspended or revoked by another Agreement jurisdiction, if applicable;
13. A declaration of maintaining special fuel storage in New Jersey and the listing of any special fuel license number(s) or exemption certificate number(s), if applicable;
14. A declaration of the locations if the applicant maintains bulk storage;
15. A declaration that the applicant agrees to comply with all the reporting, payment, recordkeeping, and license/identification requirements specified in the Agreement, including the option to present an electronic image of the IFTA license in lieu of the paper form; and
16. A certification by signature of the owner, partner, or corporate officer that the information contained in the application is true, accurate and complete.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 3 - INTERNATIONAL FUEL TAX AGREEMENT IMPLEMENTATION › Section 13:18-3.4 - Temporary licensing permit

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Upon receipt of a properly completed application and payment of a fee of $ 10.00 for two decals per vehicle from a New Jersey IFTA licensee with an account in good standing, the Chief Administrator shall issue in person, by mail, or through a preapproved third-party, an IFTA Temporary Permit for a qualified motor vehicle. A temporary permit shall be valid for a period of 30 consecutive days, beginning with the date of issue to allow a carrier sufficient time to affix permanent decals and carry the identification card or electronic image of the identification card.
(b) Such permit shall be valid in all member jurisdictions, shall be carried in the cab of the vehicle for which the permit is issued, and is not transferrable.
(c) The permit shall include, at a minimum, the following:
1. The vehicle identification number;
2. The issue and expiration date;
3. The licensee name and address;
4. The licensee account number, if not a new account; and
5. The vehicle plate number, make, vehicle type, and fuel type.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 3 - INTERNATIONAL FUEL TAX AGREEMENT IMPLEMENTATION › Section 13:18-3.5 - Trip permits

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A licensing permit credential known as a trip permit shall be issued by the Commission, or by an approved provider of the Commission, upon application on forms prescribed by the Chief Administrator, in lieu of regular IFTA licensing credentials. A block of 10 trip permits may be issued upon application to the Commission by an approved provider. The Commission seal shall be electronically pre-affixed to the trip permit form prior to mass reproduction.
(b) The trip permit is a 96-hour IFTA credential issued by the Chief Administrator, or by an approved provider of the Page 190 46 N.J.R. 2371(a) Commission, to an out-of-State carrier for a specific vehicle, in lieu of regular IFTA licensing. A trip permit is issued to a user whose vehicle(s) in the aggregate makes not more than six trips into or through New Jersey in a 12-month period.
(c) The trip permit shall contain the following:
1. The date and time of issue;
2. The name and address of the user; and
3. The vehicle identification number.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 3 - INTERNATIONAL FUEL TAX AGREEMENT IMPLEMENTATION › Section 13:18-3.6 - Tax reports; due dates

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each licensee shall, on or before the last day of January, April, July and October of each year, make to the Chief Administrator such aggregate reports of the licensee's entire operations during the quarter ending on the last day of the preceding month as the Chief Administrator may require.
(b) Each licensee shall accompany the quarterly reports with a single remittance, in total amount equal to the net taxes due all member jurisdictions, made payable to the New Jersey Motor Vehicle Commission.
(c) The Chief Administrator may require a licensee to post a bond when timely reports have not been filed, tax due has not been remitted, or when payment has been dishonored.
(d) If the licensee is required to post bond in guarantee of fuel tax payment, the Chief Administrator may require that payment be in the form of certified funds.
(e) Each quarterly tax report shall reflect operations for the previous calendar quarter, and shall be filed even where no operations were conducted during the reporting period.
(f) The tax report filed by the licensee shall be due on the last day of the month immediately following the close of the quarter for which the report is due. Reports postmarked with U.S. or Canadian Postal Service postmark by the due date or otherwise verified as timely delivered shall be considered timely filed.
1. In the event the licensee files the report by personal delivery, the Motor Vehicle Commission date-received stamp shall be conclusive evidence of the filing date.
2. Reports not filed by the due date shall be considered late and any taxes due considered delinquent.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 3 - INTERNATIONAL FUEL TAX AGREEMENT IMPLEMENTATION › Section 13:18-3.7 - Tax reports; penalties; interest

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Chief Administrator shall assess a penalty of $50.00 or 10 percent of the taxes due, whichever is greater, for the failure to file a report, for the filing of a late report or for the underpayment of taxes due.
(b) The Chief Administrator may waive the penalty imposed in (a) above if it is determined there is reasonable cause for the failure to file a report, for the filing of a late report or for the underpayment of taxes due.
(c) For a fleet based in the United States, interest shall be set at the rate established in the IFTA Articles of Agreement, Section R1230.100, which is incorporated herein by reference, as amended and supplemented, and can be found at
http://www.iftach.org/
, calculated from the date the tax was due until the tax is paid. The interest shall be computed on the tax due each member jurisdiction. For a fleet based in a Canadian jurisdiction, interest shall accrue at a rate equal to the Canadian Federal Treasury Bill rate, plus two percent, and adjusted every calendar year quarter, calculated from the date tax was due until the tax is paid. All interest collected shall be remitted to the appropriate jurisdictions.
(d) The Chief Administrator shall waive interest on unpaid amounts when the licensee reasonably relied on erroneous advice furnished to him or her in writing by an employee of the Commission acting in the employee's official capacity, provided that such interest did not result from failure of the licensee to provide adequate and accurate information.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 3 - INTERNATIONAL FUEL TAX AGREEMENT IMPLEMENTATION › Section 13:18-3.8 - Tax reports; annual reporting

Current through Register Vol. 56, No. 14, July 15, 2024
The Chief Administrator shall in his or her discretion exempt any licensee who has sufficient liability to warrant quarterly reporting from the quarterly reporting requirements of this subchapter, upon finding that the administration and purpose of this subchapter would not be adversely affected. Such licensee may be permitted to make an annual report of the licensee's entire operations subject to such terms, conditions, or limitations as the Chief Administrator may prescribe, provided no objection is received from other member jurisdictions to which the licensee is reporting.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 3 - INTERNATIONAL FUEL TAX AGREEMENT IMPLEMENTATION › Section 13:18-3.9 - Tax reports; content

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The tax report shall include the following information:
1. The name, address, account number or license number of the licensee;
2. The type of fuel used and being reported;
3. The total distance traveled during the reporting period by qualified motor vehicles in the licensee's fleet, regardless of whether the miles or kilometers are taxable or non-taxable by a jurisdiction;
4. The total number of gallons or liters of motor fuel used by the licensee in operation of qualified motor vehicles;
5. The in-jurisdiction miles or kilometers traveled by qualified motor vehicles within each member jurisdiction;
6. The average fuel consumption in miles per gallon, carried to two decimal places, for the reporting period;
7. The gallons or liters of all taxable motor fuel consumed within each member jurisdiction;
8. The total number of gallons or liters of tax-paid fuel purchased within each member jurisdiction; and
9. Interest, penalty or credit data.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 3 - INTERNATIONAL FUEL TAX AGREEMENT IMPLEMENTATION › Section 13:18-3.10 - Credit; refunds

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every licensee shall receive credit for fuel taxes paid on fuel consumed outside the jurisdiction where the fuel was purchased. Such credit shall be the equivalent to the rate per gallon for tax paid by a licensee in effect for any particular reporting period.
(b) Credit may be used to offset motor fuels use tax liability of the licensee in the current period or until eight calendar quarters have elapsed since the end of the calendar quarter in which the credit was accrued. Credit(s) shall expire after eight quarters unless offset.
(c) A licensee shall receive, on request, a refund for any accumulated credits within the two-year period commencing with the end of the reporting period from which the credit was derived. Refunds shall be withheld from the licensee if such licensee is delinquent on any amounts due to be paid or collected pursuant to IFTA, unless such amount is under appeal.
(d) A refund determined to be properly due shall be paid within 90 calendar days after receipt of request for payment by a licensee. If not paid within 90 calendar days, interest at the rate of one percent per month or fraction thereof shall begin to accrue on the date of the filing by the taxpayer of a claim for refund.
(e) A licensee shall file a request for refund in the manner and on forms prescribed by the Chief Administrator. A refund request shall be rejected if the licensee has not complied with the provisions of this subsection and IFTA.
(f) Refunds of fuel use tax for exempt fuel, such as fuel used in refrigeration units, purchased in New Jersey must be claimed from, and in accordance with the procedures of, the New Jersey Division of Taxation. If such fuel is purchased elsewhere, the licensee must apply directly to applicable member jurisdictions.
(g) All fuel placed into supply tanks of qualified motor vehicles must be reported as taxable on the tax report being filed and must be included in the mile per gallon calculation filed with New Jersey.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 3 - INTERNATIONAL FUEL TAX AGREEMENT IMPLEMENTATION › Section 13:18-3.11 - Receipts for tax-paid purchases

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A licensee shall maintain receipt records to substantiate information on quarterly tax reports regarding fuel purchases and tax paid by fuel type.
(b) Source documents required in order for a licensee to obtain credit for tax paid purchases shall be a receipt or invoice, a credit card receipt, or microfilm/microfiche of the receipt or invoice. Such receipt records must be retained by the licensee as evidence of purchases and payment of tax separated and totalled by fuel type.
(c) A fuel purchase receipt or invoice must include at least the following:
1. The month, day and year of purchase;
2. The seller's name and address;
3. The number of gallons or liters purchased;
4. The fuel type;
5. The price per gallon/liter and total amount of sale;
6. The vehicle unit number and license plate number; and
7. The name of the licensee, purchaser or lessee/lessor.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 3 - INTERNATIONAL FUEL TAX AGREEMENT IMPLEMENTATION › Section 13:18-3.12 - Records

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each licensee shall maintain records to substantiate information on tax reports as required by this subchapter.
(b) Records shall be retained for four years (16 quarters) from the due date of the tax return or the date the return was filed, whichever is later, plus any time period added pursuant to waivers or assessments.
(c) Each licensee shall maintain, at a minimum, the following source documents, filed chronologically by month, segregated by quarter, and summarized in monthly summary sheets for each vehicle:
1. The trip record for each trip by each vehicle showing date of the trip; vehicle identification number; vehicle fleet number; beginning and ending readings from mileage recording instrument; total trip miles traveled; trip miles traveled in each jurisdiction; points of origin, destination and turn around for each jurisdiction; points of entry and exit from each jurisdiction; licensee's name and driver's name;
2. Driver's logs required to be kept by all governmental agencies;
3. Copies of mileage and fuel use reports made to any jurisdiction or government agency;
4. Shipping manifests, freight bills, or bills of lading;
5. Payroll records, where driver's wages are affected by miles traveled;
6. Records of payments based on mileage paid to leasing companies;
7. Fuel purchase receipts pursuant to this subchapter; and
8. Bulk fuel storage records for each storage facility within and outside each jurisdiction, showing inventory at beginning of quarter, purchases made during a quarter, withdrawals by individual vehicle, and inventory at the end of the quarter.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 3 - INTERNATIONAL FUEL TAX AGREEMENT IMPLEMENTATION › Section 13:18-3.13 - Audits

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A licensee's records may be audited by sampling method or in total, at the discretion of the Chief Administrator, to verify the correctness and completeness of tax reports and refund claims.
1. The Chief Administrator shall send a notice of intention to conduct an audit by ordinary mail to the licensee. No such notice shall be provided if the Chief Administrator has reason to believe the licensee intends to discontinue operations in this State or to do any other act which may hinder the Chief Administrator's efforts to collect monies due.
2. Upon the auditor's appearance at the location where the required records are to be made available, the licensee shall produce such records upon demand. If such records are not produced within one hour, the auditor shall depart. In such a case, the Chief Administrator shall make an assessment in the manner prescribed by this subchapter.
3. Upon completion of the examination, the auditor shall discuss the findings with said licensee and shall offer the licensee the opportunity to present additional data which may affect the audit findings.
4. The auditor shall submit a report to the Chief Administrator including findings and recommendation(s) as to the disposition of the matter.
5. The Chief Administrator shall review the auditor's report and make such determination as is warranted. Notice of such determination shall be sent to the licensee by ordinary mail.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 3 - INTERNATIONAL FUEL TAX AGREEMENT IMPLEMENTATION › Section 13:18-3.14 - Audit appeals

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A licensee may appeal an audit finding issued by the Chief Administrator by making a written request for a Commission hearing within 30 days after the service of notice of the original finding. If the hearing is not requested in writing within 30 days, the original finding or action shall be final.
(b) The hearing shall be held expeditiously but may be continued for good cause by either party. The Chief Administrator shall give at least 20 days written notice of the time and place of the hearing. The hearing shall be conducted by the Manager, Motor Carriers Unit, Motor Vehicle Commission or such individual as he or she may designate.
(c) The Chief Administrator shall notify the licensee of the findings and determination of the appeal. If the licensee remains in disagreement, he or she may request an audit by other member jurisdictions(s). Each jurisdiction to which a request is made may accept or deny the request. Each jurisdiction electing to audit the licensee's records shall audit only its own portion of the licensee's operations. The licensee shall make records available at the office of the jurisdiction or at a place designated by the jurisdiction or pay reasonable per diem and travel expenses associated with conducting an audit at the licensee's place of business.
(d) The licensee may appear in person and/or be represented by counsel at the hearing, and is entitled to produce witnesses, documents, or other pertinent material to substantiate the appeal.
(e) An applicant wishing to appeal from an audit finding issued by the Chief Administrator may, within 90 days of the finding, file a complaint with the New Jersey Tax Court pursuant to New Jersey Court Rules.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 3 - INTERNATIONAL FUEL TAX AGREEMENT IMPLEMENTATION › Section 13:18-3.15 - License cancellation

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A licensee may request to cancel IFTA credentials only if all reporting requirements and tax liabilities to all member jurisdictions have been satisfied.
(b) Such cancellation request shall be made in the manner and on the forms prescribed by the Chief Administrator.
(c) The Chief Administrator shall notify the requesting licensee of the acceptance or reason for non-acceptance of the cancellation request by ordinary mail.
(d) An IFTA license may be cancelled only by written notice to the Chief Administrator.
(e) Upon receipt of the acceptance of cancellation notice, the licensee shall return the applicable IFTA license and all unused IFTA decals to the Chief Administrator. The return of credentials shall be made within 45 days of the postmark date of the acceptance of cancellation notice.
(f) Any member jurisdiction may conduct an audit upon receipt of a cancellation notice by a licensee.
(g) Nothing in this section shall relieve a licensee from compliance with the requirements of the record retention schedules of this subchapter.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 3 - INTERNATIONAL FUEL TAX AGREEMENT IMPLEMENTATION › Section 13:18-3.16 - License suspension or revocation

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Chief Administrator may suspend or revoke an identification card and decals when any licensee has failed to pay any monies or file any report required pursuant to this subchapter or any law or rule administered by the Chief Administrator. The Chief Administrator shall mail written notice stating the reason(s) for suspension or revocation to the licensee's principal place of business by ordinary mail.
1. A licensee who has been proposed for suspension or revocation of a license may appeal by making a written request for a conference regarding the suspension or revocation within 30 calendar days after the notice of the proposed suspension or revocation. If the written request is not received within 30 calendar days, the license shall be suspended or revoked.
2. The sole issue to be resolved at such conference is whether or not the licensee in fact did fail to pay monies due or to file such report. The licensee shall bear the burden of proof.
3. The conference shall be conducted by the Manager, Motor Carriers Unit, Motor Vehicle Commission, or such individual as he or she may designate. Notice of the determination made at a conference shall be given to the licensee at the close of the conference.
4. A licensee who disagrees with the Chief Administrator's determination to suspend or revoke an identification card or decal may, within 90 days after the date of the written determination, appeal by filing a complaint with the New Jersey Tax Court pursuant to New Jersey Court Rules.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 3 - INTERNATIONAL FUEL TAX AGREEMENT IMPLEMENTATION › Section 13:18-3.17 - License reinstatement

Current through Register Vol. 56, No. 14, July 15, 2024
The Chief Administrator shall reinstate a revoked IFTA license provided the cause of the revocation has been satisfied.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 3 - INTERNATIONAL FUEL TAX AGREEMENT IMPLEMENTATION › Section 13:18-3.18 - Overpayment refund

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A licensee may file a refund claim for overpayment of tax within four years after payment of tax.
(b) An overpayment refund application shall extend the record retention period until such time as pertinent records are no longer required by the Chief Administrator.
(c) Upon receipt of an overpayment refund claim, the Chief Administrator may examine the records preserved by the licensee pursuant to 13:18-3.11 and 12.
(d) Upon determination of the examination findings, the Chief Administrator shall refund the overpayment or notify the licensee otherwise.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 3 - INTERNATIONAL FUEL TAX AGREEMENT IMPLEMENTATION › Section 13:18-3.19 - Replacement identification markers; license

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Chief Administrator shall provide for replacement of any lost, stolen, damaged or mutilated identification marker or license, in the manner and on the forms prescribed.
(b) The Chief Administrator shall charge a $10.00 fee for replacement of two decals per vehicle. The Chief Administrator may waive the replacement fee for good cause.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 3 - INTERNATIONAL FUEL TAX AGREEMENT IMPLEMENTATION › Section 13:18-3.20 - Application for provider license; contents; related requirements

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Application for a provider license to provide trip permits shall be made in a format prescribed by the Chief Administrator. The application shall be submitted to the Office of Motor Carrier Services, New Jersey Motor Vehicle Commission, 225 East State Street, Trenton, New Jersey 08666.
(b) The application shall be on 8 1/2 inches by 11 inches paper to be supplied by the applicant and shall include the following information:
1. The names, addresses, and business telephone numbers of the applicant's principals, partners, or corporate officers, and the name, address, and business telephone number of the officer(s) or employee(s) who will serve as a daily contact;
2. The name, address, and business telephone number of a registered agent designated to receive service of process on behalf of the applicant. The agent must be located and available at a physical street address within the State of New Jersey during normal business hours;
3. The name, address, and business telephone number of the individual(s) authorized to transmit trip permit reports to the Commission;
4. The applicant's Federal Tax Identification Number;
5. The applicant's State Tax Identification Number;
6. The applicant's email address, address for inquiries, and telephone number;
7. An inventory security plan that shall include, at a minimum:
i. Acknowledgement via email to the Commission of receipt via email of the control numbers;
ii. Daily reporting of all sequentially-issued control numbers for trip permits by emailing the Commission a scanned image of the completed permit forms to the Commission email address designated by the Commission;
iii. An explanation of how to monitor and secure all assigned inventory under its control;
iv. Assurance that only trained employees may handle and inspect inventory, and only as needed to maintain an electronic perpetual inventory of all trip permit control-numbered items;
v. Assurance that each inventory item is traceable by the trip permit control-number, from acceptance through issuance or assignment to the provider's customers; and
vi. A statement that the provider shall permit the Commission access to the provider's inventory system and daily reporting mechanism for the purpose of performing audit(s);
8. When application is made by an individual, the application shall be signed and sworn to by the individual. In the case of a partnership, the application shall be signed and sworn to by all partners. In the case of a corporation, the application shall be signed and sworn to by the president and attested to by the secretary; and
9. The provider must notify the Chief Administrator, in writing, within five business days of any change in the information submitted as part of the application.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 3 - INTERNATIONAL FUEL TAX AGREEMENT IMPLEMENTATION › Section 13:18-3.21 - Provider requirements

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A provider shall, notwithstanding any other requirements of this subchapter:
1. Be responsible for the professional quality, accuracy, security, and timely completion of trip permits issued pursuant to this subchapter;
2. Obtain all required source documents prior to issuance of trip permits, including the location to which the permittee desires the permit to be transmitted;
3. Provide daily reports to the Commission of trip permits sold;
4. Not be reimbursed in any manner by the Commission for voided trip permits, which are the responsibility and cost of the provider;
5. Not resell trip permits whether or not the vehicle is registered in another state that has reciprocity with the State of New Jersey; and
6. Not sell, consign, or otherwise transfer any trip permit in its possession to another service organization or to any member of the transportation industry, other than its customer that is otherwise known as a trip permit permittee.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 4 - RULEMAKING PETITION PROCEDURES › Section 13:18-4.1 - Rulemaking petition procedures

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An interested person may petition the Motor Vehicle Commission ("Commission") to adopt a new rule or amend or repeal an existing rule.
(b) Each petition must be in writing, signed by the petitioner, and state clearly and concisely:
1. The full name and address of the petitioner;
2. The substance or nature of the rulemaking that is requested;
3. The problem or purpose that is the subject of the request;
4. The petitioner's interest in the request, including any relevant organization affiliation or economic interest;
5. The statutory authority under which the Commission may take the requested action;
6. Existing Federal or State statutes and rules that the petitioner believes may be pertinent to the request;
7. If amendment or repeal is sought, citation of the rule for which the petition is made, using N.J.A.C. references, where applicable; and
8. The petition may include the text of the proposed new rule, amended rule, or repealed rule
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 4 - RULEMAKING PETITION PROCEDURES › Section 13:18-4.2 - Commission response to petition

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Within 60 days of receipt of a rulemaking petition, the Commission shall either:
1. Deny the petition, in which case the agency shall provide a written statement of its reasons to the petitioner, and include such reasons in its notice of action;
2. Grant the petition and initiate a rulemaking proceeding within 90 days of the granting of the petition; or
3. Refer the matter for further deliberations, the nature of which shall be specified to the petitioner and in the notice of action and which shall conclude within 90 days of such referral. Upon conclusion of such further deliberations, the Commission shall either deny the petition or grant the petition and initiate a rulemaking proceeding within 90 days. The Commission shall mail the results of these further deliberations to the petitioner and submit the results to the Office of Administrative Law for publication in the New Jersey Register.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 4 - RULEMAKING PETITION PROCEDURES › Section 13:18-4.3 - Failure to respond to petition

Current through Register Vol. 56, No. 14, July 15, 2024
If the Commission fails to act in accordance with the time frames set forth in N.J.A.C. 13:18-4.2(a), the petitioner may request, in writing, a public hearing on the petition by submitting a request to the Director of the Office of Administrative Law pursuant to N.J.A.C. 1:30-4.3.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 6 - INSURANCE VERIFICATION › Section 13:18-6.1 - Definitions

Current through Register Vol. 56, No. 14, July 15, 2024
The following words and terms, when used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise.
"Act" means the Fair Automobile Insurance Reform Act of 1990, P.L. 1990, c.8.
"Cancellation for nonpayment of premium" means the termination of a policy during the policy term due to the failure of the named insured to discharge when due any of his or her obligations in connection with the payment of premiums on a policy, or any installment of such premium, whether the premium is payable directly to the insurer or its agent or indirectly under any premium finance plan or extension of credit.
"Chief Administrator" means the Chief Administrator of the New Jersey Motor Vehicle Commission.
"Commercial automobile insurer" means an entity authorized to transact the business of private passenger automobile insurance in New Jersey pursuant to a commercial automobile rating system filed and approved in accordance with N.J.S.A. 17:29AA-1 et seq.
"Commercial lines insurer" means a person authorized to transact the business of private passenger automobile insurance in New Jersey pursuant to a commercial lines rating system filed and approved in accordance with 17:29A-1 et seq.
"Effective date of policy cancellation" means the date designated by the insurer's notice of cancellation pursuant to 11:3-7.6 or the date cancellation takes effect pursuant to 17:16D-13.
"FAIR Act" means the Fair Automobile Insurance Reform Act of 1990, P.L. 1990, c.8.
"Insurer" means an entity authorized or admitted to transact the business of personal private passenger automobile insurance in New Jersey.
"Motor Vehicle Commission" or "Commission" means the New Jersey Motor Vehicle Commission established by section 4 of P.L. 2003, c. 13 (39:2A-4 ).
"Newly issued policy" means any contract or endorsement of personal private passenger automobile insurance that provides liability coverage for an automobile not previously covered by a contract of liability insurance issued by the insurer, or that was previously covered by a policy issued by the insurer which was cancelled for nonpayment of premium.
"Nonfleet" describes an automobile insurance policy issued by a commercial lines insurer that provides coverage to less than five vehicles, or less than such other number of vehicles as is provided by the insurer's filed rating system.
"Person" means any natural person or persons, corporation, association, partnership or company authorized by the laws of this State to transact the business of insurance in this State.
"Personal lines insurer" means a person authorized to transact the business of private passenger automobile insurance in New Jersey pursuant to a personal lines rating system filed and approved in accordance with 17:29A-1 et seq.
"Private passenger automobile insurance" means direct insurance on private passenger automobiles as defined in 39:6A-2, but excluding excess liability insurance.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 6 - INSURANCE VERIFICATION › Section 13:18-6.2 - Reports of personal private passenger automobile insurance policy information to the Chief Administrator of the Motor Vehicle Commission

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Personal automobile insurers shall provide the Chief Administrator, or his or her designee, information by vehicle identification number (VIN) concerning the cancellation and issuance of personal private passenger automobile insurance policies on and after February 1, 1991. Commercial automobile insurers shall provide the Chief Administrator, or his or her designee, information by vehicle identification number (VIN) concerning the cancellation and issuance of nonfleet private passenger automobile insurance policies on and after July 1, 1994. Commercial automobile insurers shall only provide information concerning policies covering nonfleet private passenger automobiles registered to individual owners. This information shall be provided on a monthly basis in the manner and form as set forth in Appendices A and B, which are incorporated herein by reference. This information shall be provided in accordance with a schedule of dates set by the Chief Administrator.
(b) Personal automobile insurers shall report by a secure data exchange to the Chief Administrator on a monthly basis beginning September 15, 1991, the following information concerning policies cancelled for nonpayment of premium and newly issued policies. Commercial automobile insurers shall report by a secure data exchange to the Chief Administrator on a monthly basis beginning September 7, 1994, the following information concerning nonfleet policies cancelled for nonpayment of premium and newly issued nonfleet policies. These reports shall be provided to the Chief Administrator in such format and at such times as he or she shall prescribe. The format for said reports is set forth in N.J.A.C. 13:18-6Appendices A and B, which are incorporated herein by reference.
1. Vehicle identification number;
2. Driver license number (of owner, if available; if not available, of the primary driver);
3. Automobile make, year and model;
4. Insurance company code;
5. Address of insured including street, city, state and zip code;
6. Transaction type (either cancellation or new policy);
7. Policy effective date;
8. Effective date of policy cancellation;
9. The date on which the tape or cartridge or personal computer diskette containing the information was prepared; and
10. Policy number.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 6 - INSURANCE VERIFICATION › Section 13:18-6.3 - Registration expiration

Current through Register Vol. 56, No. 14, July 15, 2024
For purposes of section 50c(1) of the FAIR Act (N.J.S.A. 17:33B-41c(1) ) and this subchapter, a vehicle registration certificate shall be deemed to be "expired" only if such certificate has not been renewed and either the expired registration certificate (including any duplicate registration certificate and family registration certificate), and registration plates for said vehicle have been surrendered to the Commission or ownership of said vehicle has been transferred to a third party.
New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 6 - INSURANCE VERIFICATION › Section 13:18-6.5 - Proof of insurance; submission of fictitious proof

Current through Register Vol. 56, No. 14, July 15, 2024
(a) For purposes of section 50 of the FAIR Act ( N.J.S.A. 17:33B-41), proof of motor vehicle liability insurance coverage shall consist of the original, copy, or electronic format of the following:
1. A valid permanent insurance identification card issued in accordance with 11:3-6.2;
2. Evidence of a valid temporary insurance document issued in accordance with N.J.A.C. 11:3-6.5;
3. The declaration page of an insurance policy;
4. An insurance policy binder;
5. A notice of policy reinstatement issued by the insurer which notified the Commission of cancellation of motor vehicle liability insurance coverage pursuant to section 50b of the FAIR Act (N.J.S.A. 17:33B-41b );
6. A certificate of self-insurance issued by the Department of Banking and Insurance pursuant to 39:6-52; or
7. Any other proof deemed acceptable by the Chief Administrator, including post-audit verification by confirmation from the new policy data received from the insurance company.