reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 3 - SUPPLIER'S LICENSE; BONDS REQUIRED; RECORDS › Section 18:18-3.14 - Physical inventory required

Current through Register Vol. 56, No. 14, July 15, 2024
Every supplier, distributor, terminal operator, and retail dealer
				  is to take a physical inventory of the fuel on hand on the first or last day of
				  every calendar month and is to keep records of such inventory for a four-year period
				  and all other information required in these rules available at all times for the
				  inspection of the Director or his or her assistants.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 3 - SUPPLIER'S LICENSE; BONDS REQUIRED; RECORDS › Section 18:18-3.15 - Furnishing of statement

Current through Register Vol. 56, No. 14, July 15, 2024
Whenever demanded by the Director or his or her assistants every
				  supplier, distributor, terminal operator, and retail dealer is required to furnish a
				  statement, under oath, reflecting the contents of any records required to be kept
				  under these rules.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 3 - SUPPLIER'S LICENSE; BONDS REQUIRED; RECORDS › Section 18:18-3.16 - Consignment taxable disposal

Current through Register Vol. 56, No. 14, July 15, 2024
Consignment transactions of fuel to be sold on a commission basis
				  and any fuel delivered to a company-operated service station is a taxable disposal
				  "and is not to be included in inventory".
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 3 - SUPPLIER'S LICENSE; BONDS REQUIRED; RECORDS › Section 18:18-3.17 - Segregated gasoline not in inventory

Current through Register Vol. 56, No. 14, July 15, 2024
Gasoline which is segregated for the exclusive use of a supplier,
				  distributor, terminal operator, or retail dealer is not to be included in the
				  physical inventory on hand at the beginning or end of the month, but is to be dealt
				  with as sales for company use at time of delivery to storage.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 3 - SUPPLIER'S LICENSE; BONDS REQUIRED; RECORDS › Section 18:18-3.18 - Disposals and receipts

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All deliveries of motor fuel including those
				made on a consignment and/or a commission basis, and deliveries to retail marketing
				storage operated by a licensee are to be treated as sales at the time such
				deliveries are made.
1. The taxable status of such
				sales will be determined by the status of the entity to whom the sale had been
				made;
2. All deliveries to any retail
				marketing storage are to be made tax included.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 3 - SUPPLIER'S LICENSE; BONDS REQUIRED; RECORDS › Section 18:18-3.19 - Terms of licenses

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every license and permit required by the Act,
				except a transporter's license is issued for a three-year period, or unexpired
				portion thereof, commencing on April 1 and ending the third succeeding March 31 and
				is void thereafter.
1. Any such license or permit
				may be suspended or revoked by the Director in accordance with these
				rules.
2. Every transporter's license,
				once issued, remains in force until March 31 of the year following issuance and
				shall be void thereafter unless renewed. A license, once issued, shall remain in
				force during the period of issuance unless suspended or revoked for cause or
				otherwise cancelled.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 3 - SUPPLIER'S LICENSE; BONDS REQUIRED; RECORDS › Section 18:18-3.20 - Records on transactions and invoices

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Records on all
				transactions must be kept for examination by the Director or his or her assistants.
				See 18:18-3.1 2 through 3.15.
(b) All licensed motor fuel dealers in this State,
				on all sales of motor fuel except deliveries into the service tank of a vehicle,
				must give each purchaser an invoice.
1. All
				invoices provided to purchasers by licensed dealers shall include the following:
i. The date of sale and delivery;
ii. Kind and grade of the product
				involved;
iii. Number of gallons sold;
				and
iv. The names and addresses of the
				seller and purchaser and the unit price per gallon.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 4 - RETAIL DEALERS AND TRANSPORT LICENSES › Section 18:18-4.1 - Restrictions on retail sales

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Under the Act,
				retail sales are restricted to sales made from a fixed place of business directly
				into 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 fuel directly into the fuel tank of boats;
2. A tank truck cannot under any circumstances be
				licensed as a fixed place of business.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 4 - RETAIL DEALERS AND TRANSPORT LICENSES › Section 18:18-4.2 - Retail dealer records required

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every retail dealer
				purchasing fuel, taxable under the Act, is required to maintain and keep for a
				period of four years, a record of fuel received and sold which shall include pump
				meter readings, the amount of tax paid by the supplier, distributor, or terminal
				operator as part of the purchase price, together with delivery tickets, totalizer
				readings, invoices, bills of lading, monthly physical inventories, and such other
				records as the Director may require.
(b)
				Daily record; preserving.
1. Every retail dealer
				is required to keep a daily record which shall include pump meter readings showing
				the total amount of fuel sold on each business day;
2. Such records are to be preserved for a period
				of four years and to be open for inspection by the Director or any of his or her
				assistants at all times. (See
				N.J.A.C.
				18:19-4.1 for additional required
				records.)
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 4 - RETAIL DEALERS AND TRANSPORT LICENSES › Section 18:18-4.3 - Invoice on sales

Current through Register Vol. 56, No. 14, July 15, 2024
(a) On all sales of motor fuel (except as noted in
				(b) below) except deliveries into the service tank of a vehicle, every licensed
				motor fuel dealer in this State is required to give the purchaser an invoice
				showing:
1. The date of sale and
				delivery;
2. The kind and grade of the
				product;
3. The number of gallons
				sold;
4. The names and addresses of the
				seller and purchaser and the unit price per gallon.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 6 - CORPORATIONS › Section 18:18-6.1 - Persons subject to the Act

Current through Register Vol. 56, No. 14, July 15, 2024
The terms "supplier," "distributor," "terminal operator," "retail
				  dealer," "transporter," and "person," as used in these rules, include an officer,
				  director, stockholder, or employee of a corporation, or a member of a partnership,
				  who as such officer, director, stockholder, employee, or member is under the duty to
				  perform the act in respect to which the violation occurs.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 6 - CORPORATIONS › Section 18:18-6.2 - Corporations formed to evade the law

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Where the Director
				has reason to believe that any corporation has been formed for the purpose of
				evading these rules, he or she may require such corporation to show cause why an
				application for a license by such corporation should not be denied, or why the
				license of such corporation should not be revoked.
(b) Such hearing will be conducted in accordance
				with the provisions of
				18:18-2.4 through 2.10.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 6 - CORPORATIONS › Section 18:18-6.3 - Previous violations preclude corporation from getting license

Current through Register Vol. 56, No. 14, July 15, 2024
(a) No corporation will
				be entitled to hold a license as a supplier, distributor, terminal operator,
				transporter, or retail dealer, when it appears that:
1. Any officer, director, or employee of such
				corporation has heretofore been convicted of violating any of these rules;
				or
2. Where a license issued pursuant to
				these rules and held by such officer, director or employee has been heretofore
				revoked by the Director for cause.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 7 - IMPOSITION OF TAX AND TAX REPORTING › Section 18:18-7.1 - Suppliers, permissive suppliers, exporters, blenders, distributors, liquefied petroleum gas dealers, and aviation fuel dealers monthly tax reporting and payments; penalties

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every supplier, permissive supplier, exporter,
				blender, and distributor must, on or before the 22nd day of each month, file a
				report with the Director, on forms prescribed, prepared, and furnished by the
				Director, stating the number of gallons of fuel sold or used in this State by him or
				her during the preceding calendar month.
1. A tax
				at the current rate per gallon on each gallon reported must be paid by each
				distributor, or any other importer and payment is to accompany the monthly
				report.
2. The report must contain such
				further information as the Director may require.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 7 - IMPOSITION OF TAX AND TAX REPORTING › Section 18:18-7.2 - Electronic filing of motor fuel taxes

Current through Register Vol. 56, No. 14, July 15, 2024
Any other provision of law to the contrary notwithstanding,
				  suppliers, distributors, and terminal operators licensed under the Motor Fuel Tax
				  Act must use electronic methods for filing tax returns under the motor fuel tax law.
				  As the result of changes in technology, the Director shall determine and publish
				  instructions regarding which electronic methods of filing returns and paying such
				  tax satisfy the requirements imposed by this section.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 7 - IMPOSITION OF TAX AND TAX REPORTING › Section 18:18-7.3 - Tax reports using fractions of a gallon for all taxpayers

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Taxpayers, when
				reporting transactions involving gallons of fuel, are required to increase to one
				gallon all fractions of 1/2 or more and to drop from accountability all fractions
				less than 1/2 gallon;
(b) The tax must
				be paid on this basis.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 7 - IMPOSITION OF TAX AND TAX REPORTING › Section 18:18-7.4 - Reporting gallons based on invoices for all taxpayers

Current through Register Vol. 56, No. 14, July 15, 2024
Gallons listed in any line and schedule of the tax report must
				  include only the number of gallons actually shown on the seller's invoices or memo
				  billings on receipts and on the invoices or memo billings for
				  disposals.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 7 - IMPOSITION OF TAX AND TAX REPORTING › Section 18:18-7.5 - Losses listed on tax reports by licensed suppliers, distributors, and terminal operators

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All losses must be reported and explained in
				detail.
(b) Extraordinary losses
				(generally over 1/2 percent of total handled during a particular month) may be
				subject to tax assessment after audit.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 7 - IMPOSITION OF TAX AND TAX REPORTING › Section 18:18-7.6 - Invoices delivered with sales; information required

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All licensed
				suppliers, distributors, and terminal operators in this State, on all sales of
				gasoline except deliveries into the service tank of a vehicle, must give each
				purchaser an invoice showing:
1. The date of sale
				and delivery;
2. Kind and grade of the
				fuel involved;
3. Number of gallons
				sold; and
4. The names and addresses of
				the seller and purchaser and the unit price per gallon.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 7 - IMPOSITION OF TAX AND TAX REPORTING › Section 18:18-7.7 - Audit

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The records of all licensees and registered
				consumers must be made available for audit upon request in this State.
(b) The examination of returns and the assessment
				of additional taxes, penalties, and interest shall be as provided by the State Tax
				Uniform Procedure Law,
				N.J.S.A.
				54:48-1 et seq.
(c) No assessment of additional tax shall be made
				after the expiration of more than four years from the date of the filing of a
				return; provided, that 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. If,
				before the expiration of the period prescribed herein for the assessment of
				additional tax, a taxpayer consents in writing that such period may be extended, the
				amount of such additional tax due may be determined at any time within such extended
				period. The period so extended may be further extended by subsequent consents in
				writing made before the expiration of the extended period.
(d) For purposes of this subsection, a return
				filed before the last day prescribed by law or by rules promulgated pursuant to law
				for the filing thereof, shall be considered as filed on such last day.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 8 - FUEL CARRIERS › Section 18:18-8.1 - Reports by fuel carriers

Current through Register Vol. 56, No. 14, July 15, 2024
Every railway or railroad company, water transportation company,
				  and person transporting fuel as herein defined, in bulk, between points within the
				  State, and every water transportation company and person transporting fuel in bulk
				  to a point outside the State from any point within the State, or to a point within
				  the State from a point outside of the State, must at any time, upon written request
				  of the Director, report, in a manner prescribed by the Director, all deliveries of
				  fuel so made to points within or without the State.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 8 - FUEL CARRIERS › Section 18:18-8.2 - Monthly report; contents

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Monthly reports by carriers of fuel must cover
				monthly periods and must be submitted within 30 days after the close of the month
				covered by the reports.
(b) The monthly
				report must show:
1. All the quantities of fuel
				delivered at points in the State or outside of the State during the month;
2. The name and address of the
				consignor;
3. The name and address of
				the consignee;
4. The place
				delivered;
5. The date of
				shipment;
6. The date of
				delivery;
7. The numbers and initials of
				the car, if shipped by rail;
8. The name
				of the boat or barge, if shipped by water;
9. The method of delivery if delivery is by other
				means;
10. Kind of product and the
				quantity of gallons in each shipment;
11. The name of account requesting pick up;
				and
12. Bill of lading number.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 8 - FUEL CARRIERS › Section 18:18-8.3 - Inspection of transporter's records

Current through Register Vol. 56, No. 14, July 15, 2024
The Director or his or her authorized agents have the right at any
				  time during the normal business hours to inspect the books of any transporter to
				  determine if the requirements of these rules are being properly
				  observed.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 8 - FUEL CARRIERS › Section 18:18-8.4 - Registration of conveyances

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every person engaged
				in the business of hauling, transporting or delivering fuel, must, before entering
				upon the highways or waterways of this State with any conveyance used therein apply
				for the registration thereof to the Director on forms prescribed by the
				Director.
(b) Upon receipt of any
				application, the Director issues a license certificate for each conveyance which
				shows the license number assigned and which must be displayed in the conveyance at
				all times in such manner as the Director may regulate.
(c) A license fee of $ 50.00 must be paid for the
				licensing of each conveyance.
(d) This
				license is issued for a fiscal year, or unexpired portion thereof, commencing on
				April 1 and ending on the succeeding March 31 and is void thereafter.
(e) Nothing contained in these rules will in any
				manner relieve or discharge persons obtaining licenses thereunder from complying
				with any or all provisions of other laws.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 8 - FUEL CARRIERS › Section 18:18-8.5 - Delivery tickets required; Director or police may inspect

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The driver of any
				conveyance must have and possess at all times while hauling, distributing or
				transporting fuel a delivery ticket or other form approved by the Director, which
				shows the true names of the seller and purchaser and such other information as the
				Director may prescribe.
1. Any agent of the
				Director or police officer may stop any conveyance in order to determine whether or
				not the provisions of this rule are being observed.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 8 - FUEL CARRIERS › Section 18:18-8.6 - Fuel limit importation

Current through Register Vol. 56, No. 14, July 15, 2024
Every person coming into this State in a motor vehicle may
				  transport in the fuel tanks of such vehicle, for the propulsion thereof, not more
				  than 150 gallons of fuel without paying the tax, securing the license or making any
				  report herein provided.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 8 - FUEL CARRIERS › Section 18:18-8.7 - Vessel and vehicle carrier

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The master or other
				person in charge of any barge, tanker, or other vessel in which fuel is being
				transported, or of a tank truck, truck tractor, semitrailer, trailer, or other
				vehicle used in transporting fuel, other than fuel being transported for use in
				operating the engine which propels the vessel or vehicle, or for the purpose of
				generating power in stationary engines to operate pumps for discharge of liquid
				cargo, must have in his or her possession an invoice, bill of sale, or other
				evidence showing:
1. The name and address of the
				consignor or person from whom such fuel was received by him;
2. The name and address of the consignee or person
				to whom he is to make delivery;
3. The
				kind of fuel together with the number of gallons to be delivered to each
				person.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 8 - FUEL CARRIERS › Section 18:18-8.8 - Reports by water carriers

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every water
				transportation company, for all shipments transported by them as a Common Carrier
				(one engaged in or employed in the business of carrying fuel for others for hire)
				into, out of or between points in New Jersey shall, when requested in writing by the
				Director, make a report to the Division of Taxation of all such shipments on Form
				TMF-10 Transporter of Motor Fuel Packet.
(b) This report must be received by the Division
				of Taxation within or not more than 30 days after the close of the calendar month
				being reported.
(c) A supply of report
				forms may be obtained by writing to the Division of Taxation, Trenton, New Jersey
				08646.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 8 - FUEL CARRIERS › Section 18:18-8.9 - Water carrier's requirements

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A water carrier's
				requirements shall include the following:
1.
				Calibration charts.
i. All water carriers
				transporting fuel must have on board at all times calibration charts for each tank
				containing fuel.
ii. These calibration
				charts must have been prepared by a recognized firm of gaugers and show tank number,
				capacity, dimensions and gallons corresponding to measurements in feet, inches, and
				fractions thereof for any amount of fuels in the tanks;
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 8 - FUEL CARRIERS › Section 18:18-8.10 - Suspension of license

Current through Register Vol. 56, No. 14, July 15, 2024
The license cards issued for the operation over the public
				  highways or waterways of this State of any conveyance used for the transporting or
				  hauling of fuel may be suspended or revoked upon reasonable grounds by the Director
				  in the same manner as other licenses may be suspended or revoked by the Director
				  under these rules.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 10 - TAX PAID IN ERROR-REFUND AND APPEALS › Section 18:18-10.1 - Refunds paid out of escrow

Current through Register Vol. 56, No. 14, July 15, 2024
(a) When the Director
				determines that any moneys received under these rules were paid in error he or she
				shall cause the same to be refunded, but shall refuse to authorize a refund if more
				than four years have elapsed from the time the erroneous payment was made.
(b) Refunds authorized by the Director are paid
				from revenues collected under the Act.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 10 - TAX PAID IN ERROR-REFUND AND APPEALS › Section 18:18-10.2 - Appeals

Current through Register Vol. 56, No. 14, July 15, 2024
Any person who is aggrieved by any order of the Director or any
				  assessment fixing the amount of any tax to be paid by such person, may appeal from
				  the action of the Director in making such order or assessment to the Tax Court
				  within 90 days after the date of the action sought to be reviewed in accordance with
				  the provisions of the State Tax Uniform Procedure Law,
				  54:48-1 et seq. (see
				  54:51A-13 et seq.).
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 11 - COLLECTION OF TAXES › Section 18:18-11.1 - Suits by the Attorney General for taxes and penalties

Current through Register Vol. 56, No. 14, July 15, 2024
The Attorney General will commence an action at law in any court
				  of competent jurisdiction for the collection of all delinquent taxes, together with
				  all penalties which may accrue for failure to pay such taxes within the time
				  prescribed by these rules or for failure to comply with all of these rules.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 11 - COLLECTION OF TAXES › Section 18:18-11.2 - Debt docketed; licensee deemed to accept procedure; appeal

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Certificate of
				indebtedness; effect.
1. As an additional or
				alternative remedy, the Director may issue a certificate to the clerk of the
				Superior Court or to any county clerk that any person is indebted under these rules
				in an amount named in such certificate. Thereupon the clerk to whom such certificate
				has been issued will immediately enter upon his or her record of docketed judgments:
i. The name of such person; and
ii. The amount of the debt so certified and the
				date of making such entries.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 11 - COLLECTION OF TAXES › Section 18:18-11.3 - Release of liens; payment or deposit

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Director, upon
				application made to him or her and upon the payment of a fee of $ 25.00, may release
				any property from the lien of any judgment or levy procured by him or her, provided:
1. Payment is made to the Director of such sum as
				he or she deems adequate consideration for such release; or
2. A deposit is made with the Director of such
				bond or other security as he or she deems adequate to secure the payment of any
				judgment, the lien of which is sought to be released.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 12 - OFFENSES, FINES AND PENALTIES › Section 18:18-12.1 - Failure to procure licenses; penalty

Current through Register Vol. 56, No. 14, July 15, 2024
Every person who engages in business as a supplier, distributor,
				  terminal operator, transporter or retail dealer without first obtaining a license
				  from the Director and every person who engages in business as a retail dealer
				  without first applying to the Director for a license, as required by these rules, or
				  continues in business as a retailer after the end of the 14th day following the date
				  of such application without having obtained the license and displayed it at the
				  establishment being operated, will be subject to a civil penalty of $
				  1,000.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 12 - OFFENSES, FINES AND PENALTIES › Section 18:18-12.2 - Failure to keep records or permit inspection

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any person who
				fails to furnish an invoice, keep the records required to be kept by virtue of
				N.J.S.A.
				54:39-135 and
				54:39-139, or who refuses or fails to
				permit inspection of such records by the Director or any of his or her agents will
				be subject to a civil penalty of $ 1,000.
(b) For failure to pay the penalty after
				conviction, he or she may be imprisoned for a period of not less than five nor more
				than 30 days.
(c) Any person who shall
				refuse to permit any inspection or audit shall be subject to a civil penalty of $
				5,000 in addition to any penalty imposed by any other provision.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 12 - OFFENSES, FINES AND PENALTIES › Section 18:18-12.3 - Failure to register conveyance; penalty imposed

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any person engaged
				in the business of hauling, transporting, or delivering fuel who causes to be
				operated any conveyance without having a license certificate displayed thereon as
				provided by N.J.S.A. 54:39-107 will be subject to a
				civil penalty of $ 1,000.
(b) For
				failure to pay such penalty after conviction he or she may be imprisoned for a
				period of not less than five nor more than 30 days.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 12 - OFFENSES, FINES AND PENALTIES › Section 18:18-12.4 - Failure to have shipping papers or delivery tickets; penalty imposed

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The driver
				of any conveyance used for the transportation or hauling of fuel who fails to have
				and possess at all times while hauling or transporting fuel a delivery ticket
				containing the information provided for by
				N.J.S.A.
				54:39-107 and
				54:39-139 will be subject:
1. For the first offense to a penalty of $ 500.00;
				and
2. For the second offense and
				thereafter, to a penalty of $ 5,000.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 12 - OFFENSES, FINES AND PENALTIES › Section 18:18-12.10 - False refund claims; failure to keep records on refund claims

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any person who:
1. Makes a false statement in any application
				required for the reimbursement and repayment of any taxes; or
2. Collects or causes to be repaid to him or her
				or to any other person any such reimbursement or refund without being entitled to
				the same shall be guilty of a crime. (See
				N.J.A.C.
				18:18-15.4 ).
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 12 - OFFENSES, FINES AND PENALTIES › Section 18:18-12.11 - Obtaining tax-free fuel illegally from U.S. Government, State of New Jersey, any political subdivision of the State, or department or agency of either for disposal

Current through Register Vol. 56, No. 14, July 15, 2024
It is unlawful for any person to use or conspire with any
				  government official, agent, or employee for the use of any requisition, purchase
				  order, or any card or any authority to which he or she is not specifically entitled
				  by government regulations for the purpose of obtaining any such fuel, upon which the
				  tax has not been paid.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 13 - PROCEDURE FOR COLLECTION OF FINES AND PENALTIES › Section 18:18-13.1 - Law applicable except to crimes

Current through Register Vol. 56, No. 14, July 15, 2024
The procedure to be followed in actions for the collection of
				  penalties and fines set forth in the N.J.A.C. 18:18-12 shall, except where the
				  offense is punishable as a crime, be as hereinafter provided.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 13 - PROCEDURE FOR COLLECTION OF FINES AND PENALTIES › Section 18:18-13.2 - Suit by Director; jurisdiction; process

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Director shall
				initiate legal proceedings in order to collect any penalty or fine imposed due to
				the violation of any provision of these rules as noted in
				N.J.A.C.
				18:18-13.1.
(b) The Superior Court and any municipal court, if
				the violation occurs within the territorial jurisdiction of such court will have
				jurisdiction over proceedings to enforce and collect the penalty or fine.
(c) The proceedings will be summary and in
				accordance with the Penalty Enforcement Law (N.J.S.A. 2A:58-1 et seq.) and process
				shall be either in the nature of a summons or a warrant.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 13 - PROCEDURE FOR COLLECTION OF FINES AND PENALTIES › Section 18:18-13.3 - Judgment; commitment for nonpayment

Current through Register Vol. 56, No. 14, July 15, 2024
If judgment is rendered for the plaintiff the court will cause any
				  defendant who may refuse or fail to pay the amount or 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 these
				  rules.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 15 - REFUNDS › Section 18:18-15.3 - Invoices required with claims; Director may permit otherwise

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Refund claims
				shall have attached to them, in support thereof, the original invoices of all the
				claimant's purchases of fuel made from every source during the month for which the
				refund claim is being submitted.
(b)
				Invoices secured at the time of purchase of fuel for taxable purposes, such as for
				use in automobiles, trucks, etc., must be included as well as those secured at the
				time of purchase of fuel for refundable purposes.
(c) Departures from this requirement may be
				allowed by the Director.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 15 - REFUNDS › Section 18:18-15.4 - Payment of refunds; time limit; false statements and/or fraudulent payments; crimes

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				Upon approval by the Director, a warrant will be drawn upon the State Treasurer for
				the amount of such claim in favor of such claimant and such warrant will be paid
				from the tax collected on motor fuel.
(b) The application for reimbursements and
				repayments must be filed with the Director on or before the last business day of the
				sixth month following that in which the fuel in question were purchased.
(c) Any person or member of any firm or the
				officer or agent of any corporation who makes any false statement in any application
				required for the reimbursement and repayment of any taxes, or who collects or causes
				to be repaid to him or her or to any other person any such reimbursement or refund
				without being entitled to the same shall be guilty of a crime. See
				N.J.A.C.
				18:18-12.10.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 15 - REFUNDS › Section 18:18-15.5 - Records establishing claims

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every refund
				claimant must keep a monthly written record of all purchases, showing:
1. The date of each purchase;
2. The name and address of the seller;
3. The number of gallons of each purchase;
				and
4. The kind of material and the
				manner in which the fuel are used.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 15 - REFUNDS › Section 18:18-15.8 - Rural free delivery carriers

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
									N.J.S.A.
				54:39-112.a(6) states that fuel used by Rural Free
				Delivery Carriers in the dispatch of their business is subject to refund.
(b) This privilege is extended only to Rural Free
				Delivery Carriers and not to any other type of carrier; such as, Star Route or
				Contract Carriers.
(c) Rural Free
				Delivery Carriers may only claim refund for the fuel used in their business on those
				days on which the route is actually traveled.
(d) The qualified substitute rural carrier
				operating during the vacation, sick leave, or days off, of the rural carriers, must
				apply for his or her own refund, covering his or her particular
				activities.
(e) Refund claims submitted
				by Rural Free Delivery Carriers must, hereafter, have attached to them, in support
				of their claims, the receipted invoices covering all purchases of fuel made by the
				carrier, irrespective of whether the fuel is used in the vehicle operating over the
				rural route or in any other vehicle owned by the carrier.
(f) Refund of the motor fuel tax will be allowed
				only on that fuel used in the dispatch of the carrier's official business.
1. This amount will be determined by actual test,
				and no future refund claim will be accepted unless there is shown on Item 2(d) of
				every refund claim that two tests have been made during the report month to
				determine the quantity of fuel consumed;
2. The allowable gallonage for refund will be the
				average of the two tests times the number of trips made in any particular report
				month.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 15 - REFUNDS › Section 18:18-15.11 - Separate invoices where refund claimed

Current through Register Vol. 56, No. 14, July 15, 2024
When fuel is sold to any person who claims to be entitled to a
				  refund of the tax imposed, the seller of such fuel must furnish the purchaser with
				  an invoice, or invoices, in conformity with the requirements pertaining to invoices
				  set forth under
				  N.J.S.A.
				  54:39-114.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18A - PETROLEUM GROSS RECEIPTS TAX › Subchapter 1 - SCOPE AND DEFINITIONS › Section 18:18A-1.1 - Purpose and scope

Current through Register Vol. 56, No. 14, July 15, 2024
The rules contained in this chapter are for the purpose of
				  describing and explaining the application and implementation of the Petroleum
				  Products Gross Receipts Tax Act,
54:15B-1
et seq., and any
				  subsequent amendments. The scope of the rules is derived from the statute and the
				  chapter is proposed and adopted pursuant to it.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18A - PETROLEUM GROSS RECEIPTS TAX › Subchapter 3 - DIRECT PAYMENT TO PERMIT HOLDERS; CERTAIN EXEMPT SALES › Section 18:18A-3.1 - Direct payment authority

Current through Register Vol. 56, No. 14, July 15, 2024
A direct payment permit holder may elect not to avail itself of
				  its direct pay privilege. However, if it elects not to pay such tax directly to the
				  Director such election is binding on all its transactions. It may not choose to be a
				  direct payer for certain vendors. A vendor shall retain a copy of its direct payment
				  permit on file for the inspection of the Director. A direct payment permit, properly
				  executed by the purchaser, once issued, shall remain valid unless voided by the
				  Director. A company, which receives a copy of a direct payment permit from the
				  purchaser shall maintain records in computerized format, or such other format as the
				  Director shall authorize, identifying all sales to the purchaser providing the
				  permit and attributable to the permit. Such records must include date of sale,
				  price, location of the transfer of the product, quantity of product, and type of
				  product sold. Such supporting documentation must be made available to the Director
				  upon request. A properly documented sale to the holder of a valid direct payment
				  permit is not a first sale of petroleum products within this State. When the
				  purchaser who holds a direct payment permit in turn makes a sale of petroleum
				  products delivered to a location in New Jersey and sells to a purchaser which is not
				  the holder of a direct payment permit, the consideration from such sale results in
				  gross receipts subject to tax, unless the sale otherwise qualifies for exemption,
				  exclusion, or deduction (as a sale for exportation, for example). Such vendor must
				  report and remit the tax to the Director in accordance with this
				  chapter.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18A - PETROLEUM GROSS RECEIPTS TAX › Subchapter 3 - DIRECT PAYMENT TO PERMIT HOLDERS; CERTAIN EXEMPT SALES › Section 18:18A-3.4 - Permit application

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A company seeking recognition as a direct
				payment permit holder shall file a completed application as prescribed by the
				Director. Following review by the Division, the applicant shall be issued a direct
				payment permit or, if such permit is not issued, shall be advised of the reason(s)
				why not. A holder of a direct payment permit may issue a copy of the permit to its
				suppliers as provided for at
18:18A-3.1
.
(b) There is no fee to file
				the application required in (a) above and it is available at
http://www.state.nj.us/treasury/taxation/prntpetr.shtml
.
				The form requires the following:
1. General
				information about the business, including the company name, address, and contact
				information;
2. The personal information
				of the responsible parties/owners;
3.
				The activities of the business;
4.
				Whether the application is for a direct payment permit or only to register for the
				Petroleum Products Gross Receipts Tax; and
5. An affirmation that all information contained
				in the application is complete.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18A - PETROLEUM GROSS RECEIPTS TAX › Subchapter 4 - EXPORT TRANSACTIONS; ACCOUNTING METHODS › Section 18:18A-4.1 - Export certificates

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A company making a purchase of petroleum
				products for exportation from this State may issue a properly executed export
				certificate to a selling company evidencing a sale for exportation to a destination
				outside this State.
(b) An export
				certificate may take the form of a blanket certificate. The gross receipts of the
				selling company resulting from sales to a customer properly issuing an export
				certificate shall be referenced to that certificate. The seller shall maintain
				records in computerized format, or such other format as the Director shall
				authorize, identifying all sales for export for a given customer's account and
				attributable to the certificate. Such records shall include date of sale, price,
				quantity, type of product, and destination of the product. Such supporting
				documentation shall be made available to the Director or his or her agents upon
				request.
Example 1: Company ABC (ABC) makes sales of gasoline to XYZ
				  Enterprises (XYZ). XYZ delivers gasoline within and outside New Jersey. ABC may set
				  up two accounts for XYZ. Purchases charged to one account for fuel delivered to
				  customers in New Jersey result in taxable gross receipts for ABC. Sales to the
				  second account (export account) for fuel delivered entirely outside New Jersey by
				  XYZ, do not result in taxable gross receipts for ABC provided that XYZ has been
				  issued a proper export certificate.
Example 2: A Pennsylvania company makes purchases by truck at a
				  New Jersey terminal. If the purchaser certifies that the product purchased will be
				  exported outside the state as defined in these rules for sale outside the state, the
				  seller is not required to pay any tax upon the transaction. A blanket transaction
				  certificate may be issued from the buyer to the seller, provided that the seller's
				  records document each transaction for export to the buyer.
Example 3: A customer purchases motor oil from a New Jersey
				  supplier, which is delivered to its warehouse in New Jersey. From the warehouse the
				  motor oil is distributed to the customer's stores in five other states. When
				  computing the portion of each delivery to the New Jersey warehouse on which the
				  gross receipts tax should not be charged by the supplier, the customer may issue the
				  supplier an export certificate indicating the prior month's warehouse shipments from
				  the supplier that were subject to the petroleum products gross receipts tax and were
				  shipped out-of-State. The customer maintains shipping reports to substantiate the
				  exports.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18A - PETROLEUM GROSS RECEIPTS TAX › Subchapter 4 - EXPORT TRANSACTIONS; ACCOUNTING METHODS › Section 18:18A-4.2 - Good faith; export certificate

Current through Register Vol. 56, No. 14, July 15, 2024
If the seller of petroleum products makes a sale to a customer in
				  reliance upon the export certificate, the seller must believe in good faith that the
				  transaction is properly referenced to the certificate and must have no reason to
				  doubt the authenticity or propriety of the referenced transaction, otherwise such
				  transaction results in taxable gross receipts to the seller.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18A - PETROLEUM GROSS RECEIPTS TAX › Subchapter 4 - EXPORT TRANSACTIONS; ACCOUNTING METHODS › Section 18:18A-4.3 - Accounting methods

Current through Register Vol. 56, No. 14, July 15, 2024
Where a company using petroleum products in New Jersey makes
				  purchases in New Jersey and also imports petroleum products into the State, and if,
				  subsequently, it exports petroleum products outside the State by pipeline, barge or
				  tank wagon, for example, such company shall use a "first in, first out" (FIFO)
				  accounting method for petroleum products commingled in storage in New Jersey and
				  subsequently exported from the State.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18A - PETROLEUM GROSS RECEIPTS TAX › Subchapter 5 - FUEL OIL AND PROPANE DEALERS › Section 18:18A-5.1 - Fuel oil dealers

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Companies in the business of selling No. 2,
				No. 4, or No. 6 fuel oil or kerosene for exempt use (such as residential use,
				nonprofit, or governmental use) shall apply to the Director for a direct payment
				permit, in accordance with
18:18A-3.4
. Upon
				issuance of a direct payment permit from the Director, such dealers shall report and
				pay directly to the Director the tax applicable on their gross receipts from taxable
				sales of such fuel oil or kerosene. Such companies would qualify to purchase such
				fuel oil or kerosene in nontaxable transactions from registered sellers.
(b) Gross receipts from sales of No. 2, No. 4, or
				No. 6 fuel oil and kerosene for residential use are not subject to tax. If a company
				sells and dispenses fuel into a single tank that operates a heating system of a
				building containing residential and commercial units, the entire sale shall result
				in gross receipts subject to tax unless the purchaser furnishes a certification,
				under oath, that a portion of the fuels purchased shall be used for nontaxable
				purposes. The taxable portion of the sale shall be computed by multiplying the total
				number of gallons sold of the petroleum product by a fraction, the numerator of
				which shall be the number of square feet in the building which are devoted to
				office, retail, or other nonresidential use including stairwells and halls and
				denominator of which shall be the total number of square feet in the
				building.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18A - PETROLEUM GROSS RECEIPTS TAX › Subchapter 5 - FUEL OIL AND PROPANE DEALERS › Section 18:18A-5.2 - Propane dealers

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Companies in the business of selling propane
				for exempt use (such as residential use, nonprofit, or governmental use) shall apply
				to the Director for a direct payment permit. Upon issuance of a direct payment
				permit from the Director, propane dealers shall be qualified to report and pay to
				the Director the tax applicable on their taxable receipts. Such companies would
				qualify to purchase propane in nontaxable transactions from registered
				sellers.
(b) The tax rate for propane
				sold as a motor fuel is $ 0.04 per gallon.
(c) The tax rate for propane that is not sold for
				use as a motor fuel is 2 3/4 percent upon the gross receipts.