reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18A - PETROLEUM GROSS RECEIPTS TAX › Subchapter 6 - BLENDING AND SPECIAL INDUSTRIES › Section 18:18A-6.1 - Blending

Current through Register Vol. 56, No. 14, July 15, 2024
If a company acquires petroleum products, blends them and later
				  sells the blended petroleum product, the sales of the blended product result in
				  gross receipts subject to tax. A blender may apply to the Director for a direct
				  payment permit. When the blender issues a Direct Payment Permit to its seller, the
				  seller will not pay gross receipts tax upon petroleum products sold to the blender
				  and which become an ingredient of a second petroleum product which is later sold.
				  Tax would be calculated upon receipts from sales of the final product to New Jersey
				  destinations.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18A - PETROLEUM GROSS RECEIPTS TAX › Subchapter 6 - BLENDING AND SPECIAL INDUSTRIES › Section 18:18A-6.2 - Fuels used by marine vessels

Current through Register Vol. 56, No. 14, July 15, 2024
Sales of petroleum products bunkered into marine vessels engaged
				  in interstate or foreign commerce do not result in taxable gross receipts.
				  Commercial fishing or shell fishing vessels are deemed to be vessels engaged in
				  interstate commerce. Other vessels engaged in charter, sport fishing, or commercial
				  party boat (head boat) fishing do not qualify for exempt purchases of
				  fuel.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18A - PETROLEUM GROSS RECEIPTS TAX › Subchapter 6 - BLENDING AND SPECIAL INDUSTRIES › Section 18:18A-6.3 - Aviation fuels

Current through Register Vol. 56, No. 14, July 15, 2024
Aviation fuels used by common carriers in interstate or foreign
				  commerce are not subject to tax except for the portion of the fuel used and consumed
				  in New Jersey. The portion of the fuel used and consumed in New Jersey includes all
				  fuel consumed in a flight that originates and terminates in New
				  Jersey.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18A - PETROLEUM GROSS RECEIPTS TAX › Subchapter 6 - BLENDING AND SPECIAL INDUSTRIES › Section 18:18A-6.4 - Recycled fuel and oil

Current through Register Vol. 56, No. 14, July 15, 2024
Sales of recycled fuel and recycled oil are considered to
				  generate gross receipts subject to tax under the Act.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18A - PETROLEUM GROSS RECEIPTS TAX › Subchapter 7 - RECORDS, ASSESSMENTS AND CLAIMS › Section 18:18A-7.1 - Record retention

Current through Register Vol. 56, No. 14, July 15, 2024
Taxpayers under the Act shall retain records for a period of four
				  years. Such records shall be made available to the Director or his or her agents for
				  inspection upon request.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18A - PETROLEUM GROSS RECEIPTS TAX › Subchapter 7 - RECORDS, ASSESSMENTS AND CLAIMS › Section 18:18A-7.2 - Assessment

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Director may
				assess a tax under the Act at any time until four years from the date of filing a
				return pursuant to the Act. A taxpayer may consent to a longer period of time in a
				particular instance. See N.J.S.A. 54:49-6b.
(b) In the case of a false or fraudulent return
				with intent to evade tax, or failure to file a return, the tax may be assessed at
				any time. See N.J.S.A. 54:49-6b.
(c) Any
				aggrieved taxpayer that has neither protested nor appealed from an additional
				assessment of tax may file a claim for refund of the assessment paid pursuant to
				N.J.S.A. 54:49-14b.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18A - PETROLEUM GROSS RECEIPTS TAX › Subchapter 7 - RECORDS, ASSESSMENTS AND CLAIMS › Section 18:18A-7.3 - Refund claim

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A taxpayer may claim a refund of an
				overpayment of tax as provided in
54:49-14
.a, or a refund of a
				payment of an additional tax assessment as provided in
54:49-14
.b and
18:2-5.8(e)
.
(b)In a case where a company
				has erroneously paid a tax, before that company applies for a refund from the
				Division of Taxation, such company must seek a credit from its supplier. A refund
				claim should be filed only if a credit is not available from the supplier. If a
				refund claim by a company is made, it must contain the statement that the company
				has applied for and not been able to receive a credit from its supplier. Any credit
				or refund claimed by a supplier/taxpayer from the Division of Taxation must contain
				the statement that an appropriate credit or refund has been given to its customer.
				The goal and purpose of this procedure is ease and efficiency of administration.
				Form PPT-5 must be used in connection with claims for credit under the Act for an
				exempt use.
Example: Township P buys 1,000 gallons of gasoline from Dealer Y
				  who does not have a direct pay permit and charges the township the tax equivalent
				  amount and remits the tax to the State. When the invoice is processed by the
				  township six weeks later, Dealer Y is no longer the township's supplier since Dealer
				  M agreed to supply the township at a better price. Dealer Y refuses to give the
				  township the tax refund and take a credit on its return. The township makes a claim
				  for refund with the Division for a refund of tax paid since it was unable to recover
				  the amount from Dealer Y.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18A - PETROLEUM GROSS RECEIPTS TAX › Subchapter 7 - RECORDS, ASSESSMENTS AND CLAIMS › Section 18:18A-7.4 - Credit

Current through Register Vol. 56, No. 14, July 15, 2024
A credit will be permitted against a taxpayer's New Jersey
				  liability for a similar tax on gross receipts paid previously to another state on
				  the same petroleum products. Such credit shall not exceed the tax that the taxpayer
				  would have been required to pay to New Jersey. Credit shall not be taken against a
				  New Jersey liability more than two years after the transaction for which credit is
				  being claimed.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18A - PETROLEUM GROSS RECEIPTS TAX › Subchapter 8 - FILING DATES › Section 18:18A-8.2 - Applicability of State Tax Uniform Procedure Law

Current through Register Vol. 56, No. 14, July 15, 2024
The tax imposed under the Act is governed in all respects by the
				  provisions of the State Tax Uniform Procedure Law,
				  54:48-1 et seq., except to the extent
				  that a specific provision of the Act is in conflict therewith and in such event the
				  provisions of the Act shall govern.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 19 - MOTOR FUELS - RETAIL SALES › Subchapter 2 - POSTED PRICES: ADVERTISING; REBATES; ALLOWANCES; TRADEMARKS › Section 18:19-2.1 - Posted price signs

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All signs relating to the price of motor fuels
				being sold or dispensed by a retail dealer must be used and displayed in accordance
				with the provisions of this chapter.
(b)
				Signs, stating the price of motor fuel for delivery into the service tank or tanks
				of any vehicle propelled by an internal combustion engine, must be displayed and
				maintained on each pump or other dispensing equipment from which motor fuel is
				sold.
(c) No retail dealer shall sell or
				offer for sale any motor fuel without having a digital display or attached by a
				suitable bracket or slot arrangement to each pump or other dispensing equipment from
				which motor fuel is sold or offered for sale a weather-proof case not less than 5
				1/2 inches by eight inches and not more than 12 inches by 12 inches, on both sides
				of which will be displayed a card insert price sign not less than five inches by 7
				1/2 inches and not more than 11 1/2 inches by 11 1/2 inches, stating the price per
				gallon if sold by the gallon, and per gallon and per liter if sold by the liter at
				which motor fuel may be purchased from such pumps or other dispensing equipment.
1. Data to be shown on price signs:
i. The price signs shall show the unit price per
				gallon if the fuel is sold by the gallon;
ii. If the fuel is sold per liter, the signs shall
				show the unit price per gallon and the unit price per liter. The price per gallon
				shall be located on the top half of the sign and the price per liter shall be
				located on the bottom half of the sign on differing background colors such as black
				and white;
iii. If the credit price is
				the same as the cash price, a statement in words to that effect may be included in
				the signage in lieu of repeating the unit price in digits for both cash and credit
				prices. Such signs shall show no other data than the data required by this
				subsection.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 19 - MOTOR FUELS - RETAIL SALES › Subchapter 2 - POSTED PRICES: ADVERTISING; REBATES; ALLOWANCES; TRADEMARKS › Section 18:19-2.2 - Special conditions for price signs

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Price signs required
				to be used and displayed by motor fuel retail dealers on pumps or other dispensing
				equipment from which motor fuel is sold or offered for sale must be displayed
				digitally or attached by means of a bracket or slot arrangement to the top or side
				of such pumps or other dispensing equipment so that the signs are readily visible to
				the purchaser.
(b) Waterproof case
				location rules are:
1. If such signs are placed on
				the top of a pump, the top of the waterproof case (size not less than 5 1/2 inches
				by eight inches and not more than 12 inches by 12 inches) must not be more than 14
				inches above the top of such pump or other dispensing equipment;
2. If the sign is placed on the side of a pump,
				the digital display, or bracket or slot arrangement must be attached in the upper
				quarter (approximately) of the side of the pump or other dispensing equipment in
				such a manner that the outer edge of the waterproof case is no more than 16 inches
				from the side of such pump or other dispensing equipment.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 19 - MOTOR FUELS - RETAIL SALES › Subchapter 2 - POSTED PRICES: ADVERTISING; REBATES; ALLOWANCES; TRADEMARKS › Section 18:19-2.3 - Rebate of allowances, lotteries, and games of chance

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A retail dealer must
				not sell motor fuel at any other price than the price, including tax, so posted. Any
				such price when posted shall remain posted and in effect for a period of not less
				than 24 hours.
(b) No retail dealer
				shall sell motor fuel at a price which is below the net cost of such motor fuel to
				the retail dealer plus all selling expenses.
(c) No rebates, allowances, concessions, or
				benefits may be given, directly or indirectly, so as to permit any person to obtain
				motor fuel from a retail dealer below the posted price or at a net price lower than
				the posted price applicable at the time of the sale, except that credits earned
				through purchases on a credit card, debit card, or rewards card may be utilized by a
				person to receive a rebate in the purchase of motor fuels from credit card
				issuers.
(d) It is unlawful for any
				retail dealer to use lotteries, wheels of fortune, punch-boards, or other games of
				chance, in connection with the sale of motor fuels.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 19 - MOTOR FUELS - RETAIL SALES › Subchapter 2 - POSTED PRICES: ADVERTISING; REBATES; ALLOWANCES; TRADEMARKS › Section 18:19-2.4 - Brand names and trade names displayed

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Conspicuous display.
1. All above-ground equipment for storing or
				dispensing motor fuel operated by a retail dealer must bear, in a conspicuous place,
				the name or trade mark of the product stored therein or dispensed
				therefrom.
2. No retail dealer may
				permit delivery into underground or above-ground containers, tanks, or equipment of
				any motor fuel other than the brand represented or designated by the name or
				trademark appearing on such container or dispensing equipment attached
				thereto.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 19 - MOTOR FUELS - RETAIL SALES › Subchapter 2 - POSTED PRICES: ADVERTISING; REBATES; ALLOWANCES; TRADEMARKS › Section 18:19-2.5 - Substitution of fuels prohibited

Current through Register Vol. 56, No. 14, July 15, 2024
No retailer shall be a party to the substitution of one grade of
				  motor fuel for another.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 19 - MOTOR FUELS - RETAIL SALES › Subchapter 2 - POSTED PRICES: ADVERTISING; REBATES; ALLOWANCES; TRADEMARKS › Section 18:19-2.6 - Other advertising requirements

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any advertising of
				the retail price of motor fuel through any other medium which contains a reference
				to the per gallon price or the per liter and per gallon price thereof, must include
				all taxes in the price stated, and there must be included in such advertising a
				statement that such price includes taxes, or a statement of the amount of taxes
				which are included in such price.
(b)
				Such advertising must be identified by the name of the product, and the letters of
				the name shall be not less than one-half the size of the figures used in the
				price.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 19 - MOTOR FUELS - RETAIL SALES › Subchapter 2 - POSTED PRICES: ADVERTISING; REBATES; ALLOWANCES; TRADEMARKS › Section 18:19-2.8 - Gifts with fuel purchases

Current through Register Vol. 56, No. 14, July 15, 2024
(a) No motor fuel dealer
				shall give away anything of value when such "give-away" is conditioned upon the
				purchase of motor fuel and would have the tendency to produce sharp and drastic
				price reductions, create price wars, or foster price instability throughout the
				industry.
(b) Any such "give-away" in
				connection with so-called anniversaries, grand openings, or similar occasions is
				prohibited.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 19 - MOTOR FUELS - RETAIL SALES › Subchapter 2 - POSTED PRICES: ADVERTISING; REBATES; ALLOWANCES; TRADEMARKS › Section 18:19-2.9 - "Retail" fixed location sales

Current through Register Vol. 56, No. 14, July 15, 2024
(a) "Retail" sales are
				sales made from a fixed place of business directly into the fuel tank or tanks of
				the motor vehicles that consume the fuel.
(b) Sales may be made directly into the fuel tanks
				of motor boats only from a fixed location properly covered by a retail dealer's
				license in the name of the seller.
1. This fixed
				location may be equipped either with permanent or temporary installations for the
				dispensing of fuels directly into the fuel tank of boats;
2. A tank truck cannot, under any circumstances,
				be licensed as a fixed place of business, although it may be part of a temporary
				dispensing equipment used at a fixed location.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 19 - MOTOR FUELS - RETAIL SALES › Subchapter 2 - POSTED PRICES: ADVERTISING; REBATES; ALLOWANCES; TRADEMARKS › Section 18:19-2.10 - Conversion tables

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The following
				formula is designed to assist the purchaser of motor fuels in converting liters to
				approximately equivalent gallons or determine tank capacity in liters:
3.785 liters = 1 gallon
1 liter = 0.2642 gallon
If greater precision is needed
3.785412 liters = 1 gallon
1 liter = 0.264172 gallon
1. The following table will help convert liters to
				approximately equivalent gallons or find tank capacity in liters:
Liters
Gallons
1
0.26
4
1.1
10
2.6
15
4.0
19
5.0
20
5.3
25
6.6
30
7.9
35
9.2
38
10.0
40
10.6
45
11.9
50
13.2
55
14.5
57
15.0
60
15.9
65
17.2
70
18.5
75
19.8
80
21.1
85
22.5
90
23.8
95
25.1
100
26.4
2. On the
				following approximate price comparison chart the gallon price equivalents are
				rounded to the nearest penny.
Price per liter cents
Price per gallon dollars
.28
1.06
.29
1.10
.30
1.14
.31
1.17
.32
1.21
.33
1.25
.34
1.29
.35
1.32
.36
1.36
.37
1.40
.38
1.44
.39
1.48
.40
1.51
.41
1.55
.42
1.59
.43
1.63
.44
1.67
.45
1.70
.46
1.74
.47
1.78
.48
1.82
.49
1.85
.50
1.89
.51
1.93
.52
1.97
.53
2.01
.54
2.04
.55
2.08
.56
2.12
.57
2.16
.58
2.20
3. The
				State of New Jersey Official price per liter to price per gallon conversion chart
				follows:
Price per liter cents
Price per gallon cents
30.9
117.0
31.0
117.3
31.1
117.7
31.2
118.1
31.3
118.5
31.4
118.9
31.5
119.2
31.6
119.6
31.7
120.0
31.8
120.4
31.9
120.8
32.0
121.1
32.1
121.5
32.2
121.9
32.3
122.3
32.4
122.6
32.5
123.0
32.6
123.4
32.7
123.8
32.8
124.2
32.9
124.5
33.0
124.9
33.1
125.3
33.2
125.7
33.3
126.1
33.4
126.4
33.5
126.8
33.6
127.2
33.7
127.6
33.8
127.9
33.9
128.3
34.0
128.7
34.1
129.1
34.2
129.5
34.3
129.8
34.4
130.2
34.5
130.6
34.6
131.0
34.7
131.4
34.8
131.7
34.9
132.1
35.0
132.5
35.1
132.9
35.2
133.2
35.3
133.6
35.4
134.0
35.5
134.4
35.6
134.8
35.7
135.1
35.8
135.5
35.9
135.9
36.0
136.3
36.1
136.7
36.2
137.0
36.3
137.4
36.4
137.8
36.5
138.2
36.6
138.5
36.7
138.9
36.8
139.3
36.9
139.7
37.0
140.1
37.1
140.4
37.2
140.8
37.3
141.2
37.4
141.6
37.5
142.0
37.6
142.3
37.7
142.7
37.8
143.1
37.9
143.5
38.0
143.8
38.1
144.2
38.2
144.6
38.3
145.0
38.4
145.4
38.5
145.7
38.6
146.1
38.7
146.5
38.8
146.9
38.9
147.3
39.0
147.6
39.1
148.0
39.2
148.4
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 19 - MOTOR FUELS - RETAIL SALES › Subchapter 2 - POSTED PRICES: ADVERTISING; REBATES; ALLOWANCES; TRADEMARKS › Section 18:19-2.11 through 18:19-2.19 - Reserved

Current through Register Vol. 56, No. 14, July 15, 2024
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 19 - MOTOR FUELS - RETAIL SALES › Subchapter 3 - PREPARATION OF FINES › Section 18:19-3.1 - Violations and penalties

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Rules concerning violations and penalties
				follow:
1. Every retail dealer who fails to post
				and publicly display in the manner required by this chapter, a sign or signs stating
				the price per gallon or per gallon and per liter of all motor fuel sold by said
				retail dealer; or
2. Who sells motor
				fuel at a price other than the per gallon or per gallon and per liter price, as
				provided by 56:6-2; or
3. Who violates any other provisions of
56:6-2
, shall, upon conviction:
i. Be subject to a penalty of not more than $
				1,500 for the first offense and not more than $ 3,000 for the second and any
				subsequent offense; and
ii. His or her
				license will be suspended for a period of not less than five days nor more than 30
				days; and
iii. In default of the payment
				of such penalty shall be imprisoned for a period not to exceed 30 days.
4. If there is a conviction upon a
				second or subsequent offense, the license of the convicted retail dealer will be
				revoked.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 19 - MOTOR FUELS - RETAIL SALES › Subchapter 3 - PREPARATION OF FINES › Section 18:19-3.2 - Procedure for collection of penalties

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The following
				procedure will be followed in actions for the enforcement of penalties set forth in
18:19-3.1
.
1. Proceeding:
				complaint; process; summary hearing; judgment; payment of judgment and costs.
i. The penalties provided for in this subchapter
				will be sued for in the name of the Director;
ii. The Superior Court and every municipal court
				is authorized, upon the filing of a complaint in writing, duly verified by the
				Director, or by any assistant or employee of the Director, which may be made upon
				information or belief, that any retail dealer has violated any of the requirements
				of 18:19-2 to issue process at the suit of the Director as plaintiff;
iii. Such process will be either in the nature of
				a summons or warrant, which may be issued without any order of the court or judge
				first obtained against the person or persons so charged;
iv. When such process is in the nature of a
				warrant it will be returnable forthwith, and when in the nature of a summons, it
				will be returnable in not less than five nor more than 10 days;
v. Such process must specify the section of the
				Act which is alleged to have been violated by the defendant or defendants, and upon
				the return of such process or at any time to which the trial is adjourned, the court
				will proceed and summarily hear the testimony and without the filing of any
				pleadings, determine the matter and give judgment, without a jury, either for the
				plaintiff for the recovery of such penalty with costs or for the defendant;
vi. If a judgment is rendered for the
				plaintiff, the court will cause any defendant, who may refuse or fail to pay
				forthwith the amount of the judgment rendered against him or her and all costs and
				charges incident thereto, to be committed to the county jail for any period not
				exceeding the period mentioned in
18:19-3.1
.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 19 - MOTOR FUELS - RETAIL SALES › Subchapter 3 - PREPARATION OF FINES › Section 18:19-3.3 - Enforcement

Current through Register Vol. 56, No. 14, July 15, 2024
The Superintendent, who, together with the Director, has been
				  given enforcement authority pursuant to
56:6-4
.1 shall, periodically at the
				  request of the Director, meet with or appoint a representative to meet with, the
				  Director or his or her agent in order to coordinate enforcement activities pursuant
				  to
56:6-1
et
				  seq.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 19 - MOTOR FUELS - RETAIL SALES › Subchapter 4 - RECORDS REQUIRED; TOTALIZERS › Section 18:19-4.1 - Records required to be kept by retail dealer

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every retail dealer
				must keep records as described in this section and as are necessary to the
				determination of whether or not such retail dealer has observed the provisions of
				this chapter.
1. All records must be safely
				preserved for a period of four years in such manner as to insure their security and
				accessibility for inspection by the Director or any employee of the Division of
				Taxation engaged in the administration of these rules;
2. The Director may consent to the destruction of
				any such records at any time within said period.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 19 - MOTOR FUELS - RETAIL SALES › Subchapter 4 - RECORDS REQUIRED; TOTALIZERS › Section 18:19-4.2 - Totalizers

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All above-ground pumps connected to storage
				tanks that are used to dispense fuels by a retail dealer as defined in Chapter 39 of
				Title 54 of the Revised Statutes who delivers or places fuels into the fuel supply
				tank or other fueling receptacles or devices of a motor vehicle, or who makes sales
				to unlicensed buyers, shall have in operation at all times the pump that is in use,
				a working, sealed, gallons totalizer of at least six digits.
(b) The six digits are measured from the left of
				the decimal point and do not represent tenths or fractions of a gallon.
(c) Users whose monthly usage does not exceed
				7,500 gallons are not required to have sealed totalizers.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 19 - MOTOR FUELS - RETAIL SALES › Subchapter 5 - POWERS OF THE DIRECTOR › Section 18:19-5.1 - Injunction to prohibit violations

Current through Register Vol. 56, No. 14, July 15, 2024
The Director may file a bill in the Superior Court of this State
				  for an injunction to prohibit any habitual violation of the Act, or any of the
				  orders, rules, regulations made by the Director, and every such action will proceed
				  in the Superior Court according to the rules and practice of that Court, and in
				  cases of emergency have precedence over other litigation pending at that time, and a
				  final hearing may be had within such time and on such notice as the Court
				  directs.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 19 - MOTOR FUELS - RETAIL SALES › Subchapter 5 - POWERS OF THE DIRECTOR › Section 18:19-5.2 - Auditing and investigations

Current through Register Vol. 56, No. 14, July 15, 2024
(a) For the purpose of
				administering the Act, the Director whenever he or she deems it expedient, may make
				or cause to be made, by an employee of the Division of Taxation engaged in the
				administration of this chapter, an audit, examination, or investigation of the
				books, records, papers, vouchers, accounts, and documents of any retail
				dealer.
(b) It is the duty of every
				retail dealer and his or her agents or employees to exhibit to the Director or to
				any such employee of the Division of Taxation all such books, records, papers,
				vouchers, accounts, and documents of the retail dealer and to facilitate any such
				audit, examination, or investigation so far as it may be in their power so to
				do.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 19 - MOTOR FUELS - RETAIL SALES › Subchapter 5 - POWERS OF THE DIRECTOR › Section 18:19-5.3 - Hearings; oaths; subpoenas

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Director or any
				employee of the Division of Taxation designated by him or her may conduct informal
				or formal hearings, administer oaths, and examine under oath any retail dealer, his
				or her agents or employees, and any other witnesses, for the purpose of
				investigating alleged violations of the Act, or for the purpose of asserting facts,
				which will enable the Director to administer the provisions of the Act.
(b) The Director or any employee of the Division
				of Taxation designated by him or her has the power by subpoena, signed by the
				Director and served in the same manner as like process in civil actions in the
				Supreme Court, to compel the attendance of witnesses and the production of any
				books, records, papers, vouchers, accounts, or documents of any retail dealer at any
				hearings held pursuant to the provisions of the Act.
1. The fees of witnesses required to attend any
				such hearing are the same as those allowed to witnesses appearing in the Supreme
				Court;
2. Such fees are paid in the
				manner provided for the payment of other expenses incident to the administration of
				this chapter. (See
18:18-2.10
.)
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 19 - MOTOR FUELS - RETAIL SALES › Subchapter 5 - POWERS OF THE DIRECTOR › Section 18:19-5.4 - Refusal to obey subpoena

Current through Register Vol. 56, No. 14, July 15, 2024
If any person subpoenaed to attend any hearing held pursuant to
				  this chapter fails to appear, to be examined or answer any questions, or to produce
				  any books, records, papers, vouchers, accounts, or documents properly subpoenaed by
				  the Director or employee of the Division of Taxation designated by the Director to
				  act in his or her behalf, the Director may apply to the Superior Court to compel
				  such person to comply with the subpoena.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 19 - MOTOR FUELS - RETAIL SALES › Subchapter 5 - POWERS OF THE DIRECTOR › Section 18:19-5.5 - Suspension and revocation of license

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Director may
				suspend or revoke the license held by any retail dealer for a violation of any of
				the provisions of this chapter or on other reasonable ground or grounds, after five
				days notice of such proposed revocation or suspension, and the ground or grounds
				thereof to such retail dealer.
(b) Said
				notice will be served personally or by registered mail upon the retail dealer and
				will set forth the date, time, and place of hearing to be conducted under the
				provisions of the Administrative Procedure Act,
				52:14B-1 et seq., for that
				purpose.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 19 - MOTOR FUELS - RETAIL SALES › Subchapter 5 - POWERS OF THE DIRECTOR › Section 18:19-5.6 - Power to seal totalizers

Current through Register Vol. 56, No. 14, July 15, 2024
The Director or his or her assistants may, by the use of seals or
				  sealing devices, ensure that totalizers or seals cannot be removed, altered, or
				  manipulated.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 19 - MOTOR FUELS - RETAIL SALES › Subchapter 6 - CRIME › Section 18:19-6.1 - Altering totalizer

Current through Register Vol. 56, No. 14, July 15, 2024
Any person who, without permission or authority and for the
				  purpose of evading or circumventing any law of this State, alters, manipulates,
				  replaces, or in any other manner tampers or interferes with, or causes to be
				  altered, manipulated, replaced, tampered, or interfered with, a totalizer, or who
				  operates a pump not equipped with a sealed totalizer required by this chapter, is
				  guilty of a crime of the fourth degree.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE › Subchapter 1 - DEFINITIONS AND GENERAL PROVISIONS › Section 18:22-1.5 - Accounting methods

Current through Register Vol. 56, No. 14, July 15, 2024
Every taxpayer subject to the provisions of this chapter is
				  required to report gross receipts based on the method of accounting employed for
				  Federal income tax purposes.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE › Subchapter 7 - SEWERAGE AND WATER CORPORATIONS › Section 18:22-7.1 - Imposition of tax and exemption under the Act

Current through Register Vol. 56, No. 14, July 15, 2024
The Act imposes a tax, measured by gross receipts, on sewerage and
				  water corporations using or occupying the public streets, highways, roads, or other
				  public places; and, for the exemption from taxation of the franchises, stock, and
				  certain property of such corporations; and, for the taxation of certain property of
				  the corporations not exempt from taxation.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE › Subchapter 7 - SEWERAGE AND WATER CORPORATIONS › Section 18:22-7.2 - Purpose of the Act

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The purpose of the
				Act is to:
1. Provide a complete system and method
				for the taxation of sewerage and water corporations using or occupying the public
				streets, highways, roads, or other public places;
2. Exempt from taxation, other than the tax
				imposed by the Act, the franchise, stock, and certain property of such
				corporations;
3. Provide for the
				taxation of the property of such corporations not exempt from taxation;
				and
4. Provide for the reimbursement to
				the State of certain costs and expenses incurred in the imposition and apportionment
				of the taxes.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE › Subchapter 7 - SEWERAGE AND WATER CORPORATIONS › Section 18:22-7.3 - Taxation of property, franchises, stock, or gross receipts

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Sewerage and water corporations using public
				streets, highways, roads, or other public places, and their property and franchises,
				are subject to taxation only as provided by the Act.
(b) The corporations enumerated in (a) above are
				not subject to any other taxes upon their property, franchises, stock, or gross
				receipts, and the shares of stock of any such corporation are not taxed in the hands
				of shareholders.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE › Subchapter 8 - RETURNS REQUIRED FROM SEWERAGE AND WATER CORPORATIONS › Section 18:22-8.1 - Information required on returns; due dates

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every taxpayer shall, on or before September 1
				of each year, file to the Director an Affidavit of Line Length showing, as of July 1
				of such year:
1. The length of the taxpayer's
				lines and mains along, in, on, or over any public street, highway, road, or other
				public place in this State, exclusive of service connections, stated separately for
				each class of business; and
2. The whole
				length of the taxpayer's lines and mains in this State, exclusive of service
				connections, stated separately for each class of business.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE › Subchapter 8 - RETURNS REQUIRED FROM SEWERAGE AND WATER CORPORATIONS › Section 18:22-8.2 - Certification of return

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The returns required
				in N.J.A.C.
				18:22-8.1 must be subscribed and sworn to by the
				president, vice-president, or chief officer of the corporation filing the
				return.
(b) Returns not properly signed
				are deemed to be improperly filed and delinquent.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE › Subchapter 8 - RETURNS REQUIRED FROM SEWERAGE AND WATER CORPORATIONS › Section 18:22-8.3 - Audit and verification of returns; additional information

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Director may audit and verify the
				statements filed by a taxpayer whenever and in whatever respects the Director deems
				necessary or advisable.
(b) The Director
				may require any taxpayer to supply additional data and information in whatever form
				and detail the Director requires, whenever deemed necessary or helpful for the
				proper performance of the Director's duties under the Act.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE › Subchapter 8 - RETURNS REQUIRED FROM SEWERAGE AND WATER CORPORATIONS › Section 18:22-8.4 - Failure to make returns; penalties and perjury

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any taxpayer refusing or neglecting to make
				the statements provided for in
				N.J.A.C.
				18:22-8.1 shall forfeit and pay to the State of
				New Jersey the sum of $ 100.00 per day for each day of refusal or neglect, to be
				recovered in an action at law in the name of the State and which, when recovered,
				will be paid into the State treasury and, in addition, may be liable for the
				penalties provided for in the State Uniform Tax Procedure Law,
				N.J.S.A.
				54:48-1 et seq.
(b) The Director shall certify any default to the
				Attorney General of the State who shall then prosecute an action at law for the
				penalty.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE › Subchapter 8 - RETURNS REQUIRED FROM SEWERAGE AND WATER CORPORATIONS › Section 18:22-8.5 - Additional statements regarding property acquired from other taxpayers

Current through Register Vol. 56, No. 14, July 15, 2024
(a) When any corporation
				subject to taxation under the Act acquires the rights, property, and franchises of
				using and occupying public streets, highways, roads, or other public places in this
				State of persons, copartnerships, associations, or corporations then subject to an
				excise tax based upon its gross receipts; and retains these rights, property, and
				franchises at the end of the calendar year in which the acquisition occurs; then, on
				or before February 1 of the succeeding year, the acquiring corporation must file a
				statement with the Director. The statement is in addition to the returns filed
				pursuant to N.J.A.C. 18:22-8.1 and must include:
1. The gross receipts from the business over, on,
				in, through, or from the lines or mains of the persons, copartnerships,
				associations, or corporations whose rights, properties, and franchises were acquired
				under (a) above, from January 1 of the year in which the property was acquired to
				the date of the acquisition;
2. A
				statement showing the length of lines or mains as of July 1 of the year in which the
				acquisition took place; and
3. The total
				of the gross receipts as shown in both of said statements to the Director, or as
				otherwise ascertained by the Director. This total will be used in ascertaining and
				fixing the excise tax imposed by the Act upon the acquiring corporation. If the
				rights, property, and franchises were acquired from a corporation subject to
				taxation under the Act, then the total of the gross receipts as shown in both
				statements to the Director, or as otherwise ascertained by the Director, will be
				used in ascertaining and fixing the excise tax imposed by the Act upon the acquiring
				corporation.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE › Subchapter 9 - TAX PAYABLE TO THE STATE BY SEWERAGE AND WATER CORPORATIONS › Section 18:22-9.1 - Corporations subject to tax

Current through Register Vol. 56, No. 14, July 15, 2024
Every sewerage and water corporation using or occupying the public
				  streets, highways, roads, or other public places in this State must annually pay
				  excise taxes for the privilege of exercising its franchises and using those public
				  streets, highways, roads, or other public places in this State.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE › Subchapter 9 - TAX PAYABLE TO THE STATE BY SEWERAGE AND WATER CORPORATIONS › Section 18:22-9.2 - Excise tax payable; rates

Current through Register Vol. 56, No. 14, July 15, 2024
(a) In addition
				to the excise taxes payable under
				N.J.A.C.
				18:22-10.1, every sewerage and water corporation
				shall pay excise taxes for the franchise to operate and conduct business within the
				State and to use the public streets, highways, roads, or other public places in the
				State, at the following rates:
1.
Tax rate
				on proportion of lines or mains adjacent to public
highways
:
i. A tax computed at the rate
				of 0.625 percent on the proportion of the gross receipts of the taxpayer for the
				pre-tax year as the length of the lines or mains in this State, located along, in,
				or over any public street, highway, road, or other public place, exclusive of
				service connections, bears to the whole length of its lines or mains, exclusive of
				service connections;
ii. Where the gross
				receipts of any taxpayer for any calendar year do not exceed $ 50,000, the tax due
				from that taxpayer for that calendar year is computed at the rate of 0.25 percent,
				instead of at the rate of 0.625 percent.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE › Subchapter 9 - TAX PAYABLE TO THE STATE BY SEWERAGE AND WATER CORPORATIONS › Section 18:22-9.3 - Computation of tax payable to the State

Current through Register Vol. 56, No. 14, July 15, 2024
On or before April 1 of each tax year, the Director computes the
				  excise taxes payable to the State as provided in
				  N.J.A.C.
				  18:22-9.2 and certifies within five days thereof,
				  to each taxpayer the amount of taxes payable to the State.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE › Subchapter 9 - TAX PAYABLE TO THE STATE BY SEWERAGE AND WATER CORPORATIONS › Section 18:22-9.4 - Deductions from or addition to tax

Current through Register Vol. 56, No. 14, July 15, 2024
The Director, in computing the excise taxes due to the State from
				  any taxpayer for any year, shall deduct from or add to the amounts determined for
				  the year the amount of any deduction or addition, to the extent and in the manner,
				  which may be ordered or decreed by any judgment of the Tax Court or any court of the
				  State by reason of any error or omission in computing any prior year's
				  taxes.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE › Subchapter 9 - TAX PAYABLE TO THE STATE BY SEWERAGE AND WATER CORPORATIONS › Section 18:22-9.5 - Certification of taxes payable to the State

Current through Register Vol. 56, No. 14, July 15, 2024
The Director, within five days after computing the tax due to the
				  State, shall forward to each taxpayer a certified statement showing the amount of
				  taxes due and the manner in which those taxes were computed.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE › Subchapter 9 - TAX PAYABLE TO THE STATE BY SEWERAGE AND WATER CORPORATIONS › Section 18:22-9.6 - Payment due; date

Current through Register Vol. 56, No. 14, July 15, 2024
The taxes due under
				  18:22-9.2 are payable on or before May
				  1 of the tax year.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE › Subchapter 9 - TAX PAYABLE TO THE STATE BY SEWERAGE AND WATER CORPORATIONS › Section 18:22-9.7 - Payment due; where to mail

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Payments due
				are to be made payable to "State of New Jersey--Public Utility Tax" and sent to the
				New Jersey Division of Revenue and Enterprise Services, Public Utility Tax, PO Box
				417, Trenton, NJ 08646-0417.
(b)
				Taxpayers that had a prior year tax liability of $ 10,000 or more must remit their
				Public Utility Tax (Franchise and Gross Receipts Tax) payments by using Electronic
				Funds Transfer (EFT) as provided under
				N.J.S.A.
				54:48-4.1 and
				N.J.A.C.
				18:2-3.4. To enroll for EFT contact the New Jersey
				Division of Revenue and Enterprise Services at (609) 984-9830 or go to
http://www.nj.gov/treasury/taxation/eftpayoptions.shtml
.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE › Subchapter 9 - TAX PAYABLE TO THE STATE BY SEWERAGE AND WATER CORPORATIONS › Section 18:22-9.8 - Administration, collection, and enforcement of tax

Current through Register Vol. 56, No. 14, July 15, 2024
The administration, collection, and enforcement of the taxes
				  payable to the State under
				  N.J.A.C.
				  18:22-9.2 are subject to the provisions of the
				  State Uniform Tax Procedure Law,
				  N.J.S.A.
				  54:48-1 et seq. through 54:52-1 et seq., to the
				  extent that the provisions of that law are not inconsistent with any provision of
				  the Act.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE › Subchapter 9 - TAX PAYABLE TO THE STATE BY SEWERAGE AND WATER CORPORATIONS › Section 18:22-9.9 through 18:22-9.11 - Reserved

Current through Register Vol. 56, No. 14, July 15, 2024
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE › Subchapter 10 - TAXES PAYABLE BY SEWERAGE AND WATER CORPORATIONS › Section 18:22-10.1 - Computation of tax

Current through Register Vol. 56, No. 14, July 15, 2024
(a) In addition to the excise taxes payable under
				N.J.A.C.
				18:22-9.2, every sewerage and water corporation
				must pay excise taxes for the privilege of exercising its franchises and for the use
				of the public streets, highways, roads, or other public places at the following
				rates:
1. Tax rate on proportion of lines or mains
				adjacent to public highways:
i. A tax computed at
				the rate of five percent on the proportion of the gross receipts of the taxpayer for
				the pre-tax year as the length of the lines or mains in this State, located along,
				in, or over any public street, highway, road, or other public place, exclusive of
				service connections, bears to the whole length of its lines or mains exclusive of
				service connections;
ii. Where the gross
				receipts of any taxpayer for the calendar year do not exceed $ 50,000, the tax due
				from that taxpayer for the calendar year is computed at the rate of two
				percent.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE › Subchapter 11 - DISTRIBUTION TO MUNICIPALITIES OF TAX REVENUES FROM SEWERAGE AND WATER CORPORATIONS › Section 18:22-11.7 - Certification of Director; statement to taxpayer

Current through Register Vol. 56, No. 14, July 15, 2024
Within five days after making the computation of the excise tax
				  imposed by N.J.S.A. 54:30A-54(a) and
				  (b), the Director shall certify to the State
				  Treasurer, the amount of such taxes. At the same time the Director shall issue to
				  each taxpayer a statement of the taxes due.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE › Subchapter 12 - PAYMENT AND COLLECTION OF TAXES PAYABLE BY SEWERAGE AND WATER CORPORATIONS › Section 18:22-12.1 - Payment of tax; place and time

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each taxpayer, upon
				receipt of the tax statement prescribed in
				N.J.A.C.
				18:22-11.7, shall be liable for the amount of
				taxes specified and shall pay such taxes in accordance with the schedule listed in
				(b) below.
(b) These taxes are payable
				in three installments as follows:
1. Thirty-five
				percent of the tax payable, or the total tax payable if the taxpayer so desires, no
				later than 15 days after the date of certification of the computation by the
				Director pursuant to
				N.J.A.C.
				18:22-11.7.
2. Thirty-five percent of the tax payable on or
				before August 15 of the tax year; and
3.
				Thirty percent of the tax payable on or before November 15 of the tax
				year.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE › Subchapter 12 - PAYMENT AND COLLECTION OF TAXES PAYABLE BY SEWERAGE AND WATER CORPORATIONS › Section 18:22-12.2 - Penalties and interest; collection procedures

Current through Register Vol. 56, No. 14, July 15, 2024
The administration, collection, and enforcement of the taxes
				  payable to the State under
				  N.J.A.C.
				  18:22-10.1 are subject to the provisions of the
				  State Uniform Tax Procedure Law,
				  N.J.S.A.
				  54:48-1 et seq., to the extent that the provisions
				  of that law are not inconsistent with the provisions of
				  N.J.S.A.
				  54:30A-49 et seq.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE › Subchapter 13 - ENERGY TAX RECEIPTS PROPERTY TAX RELIEF FUND › Section 18:22-13.1 - Receipts credited

Current through Register Vol. 56, No. 14, July 15, 2024
Taxes paid under this chapter by water and sewerage corporations
				  shall be credited to the Energy Tax Receipts Property Tax Relief Fund as provided by
				  N.J.S.A.
				  52:27D-438.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 23 - RAILROAD PROPERTY TAX › Subchapter 2 - PROPERTY NOT SUBJECT TO NEW JERSEY RAILROAD PROPERTY TAX › Section 18:23-2.1 - Property not used for railroad purposes

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Property of a
				railroad company not used for railroad purposes, such as facilities and buildings
				leased or used for commercial purposes, is not subject to the railroad property
				tax.
(b) Such property is assessed and
				taxed in the same manner and at the same rate as other property in the taxing
				district.