New Jersey Administrative Code › Title 13 - LAW AND PUBLIC SAFETY › Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE › Subchapter 3 - INTERNATIONAL FUEL TAX AGREEMENT IMPLEMENTATION › Section 13:18-3.1 - Definitions

Current through Register Vol. 56, No. 14, July 15, 2024
The following words and terms, when used in this subchapter, have the following meanings unless the context clearly indicates otherwise:
"Applicant" means a carrier in whose name the uniform application for licensing is filed with a base jurisdiction for the purpose of motor fuel tax reporting under the provisions of IFTA.
"Audit" means a physical examination of the records and source documents supporting the licensee's motor fuels use tax returns.
"Base jurisdiction" means the member jurisdiction where qualified motor vehicles are based for vehicle registration purposes, where the operational control and operational records of the licensee's qualified motor vehicles are maintained or can be made available, and where some travel is accrued by qualified motor vehicles within the fleet.
"Cancellation" means the annulment of a license and its provisions by either the Chief Administrator or the licensee.
"Carrier" means a motor carrier.
"Chief Administrator" means the Chief Administrator of the New Jersey Motor Vehicle Commission.
"Commuter bus service" means regularly scheduled passenger service provided by qualified motor vehicles within or across the geographical boundaries of New Jersey and utilized by passengers using reduced fare, multiple ride or commutation tickets, not including charter bus operations or special bus operations as defined in N.J.S.A. 48:4-1 or buses operated for the transportation of enrolled children and adults referred to in N.J.S.A. 48:4-1(c).
"Exempt vehicle" means any vehicle owned or operated by an agency of this State or any political subdivision thereof, or any quasi-governmental authority of which this State is a participating member, or any agency of the Federal government or the District of Columbia, or of any state or province or political subdivision thereof; school bus as defined in N.J.S.A. 39:1-1; vehicles operated under authority of dealer, manufacturer, converter and transporter general registration plates such as prescribed in N.J.S.A. 39:3-18 and similar laws of other states; special mobile equipment not designed or used primarily for the transportation of persons or property; vehicles operated not for profit by any religious or charitable organization; vehicles operated by a public utility as defined in N.J.S.A. 48:2-13, or under contract with the New Jersey Transit Corporation or under contract with a county for special or rural transportation bus service subject to the jurisdiction of the New Jersey Transit Corporation pursuant to N.J.S.A. 27:25-1et seq. whose operations are limited to the State of New Jersey, or vehicles providing commuter bus service which receive or discharge passengers in New Jersey; vehicles operated, not for hire, by a farmer as defined in N.J.S.A. 39:3-25; vehicles used to transport farm labor; and recreational vehicles such as motor homes, pickup trucks with attached campers and buses when used exclusively for personal pleasure by an individual. A recreational vehicle is a vehicle that is not used in connection with any business endeavor.
"Fleet" means one or more vehicles.
"Identification marker" means the decal that shall be affixed to the applicable motor vehicle as described further in N.J.A.C. 13:18-3.3. The two terms are used interchangeably in this regulation.
"In-jurisdiction distance" means the total number of miles or kilometers operated by a registrant's/licensee's qualified motor vehicle(s) within a jurisdiction including miles operated under an IFTA temporary permit. In-jurisdiction miles or kilometers do not include those operated on fuel tax trip permit or those exempted from fuel taxation by a jurisdiction.
"International Fuel Tax Agreement" ("Agreement" or "IFTA") means the multi-jurisdictional agreement to make uniform the administration of motor fuels use taxation laws with respect to motor vehicles operated in multiple member jurisdictions; establish and maintain the concept of one license and administering base jurisdiction for each licensee; provide that a licensee's base jurisdiction will be the administrator of the Agreement; execute all its provisions with respect to such licensee and execute the tax licensing under the name of the licensee, except as otherwise provided in this subchapter.
"Jurisdiction" means a state of the United States, the District of Columbia, or a province or territory of Canada.
"Lease" means a written document vesting exclusive possession and control of the operation of an apportioned vehicle to a lessee for a specific period of time.
"Leased vehicle" means a vehicle operated, but not owned, by a user who has the right to exclusive use, possession and control of the vehicle for a period of 30 days or more by virtue of a lease, contract or other arrangement.
"Leasing company" means a person, firm or corporation engaged in the business of leasing vehicles.
"Lessee" means a person or entity to whom or which a lease is conveyed.
"Lessor" means a person or entity granting a lease.
"License" means the cab card or identification card issued by the Chief Administrator, in the form of a paper card or electronic image, to a motor carrier who has made successful application to the Chief Administrator for IFTA credentials.
"Licensee" means a carrier who holds an uncancelled Agreement license issued by a base jurisdiction.
"Motor carrier" means a person, firm, corporation or partnership who transports persons or property by vehicle as a business in itself or in the furtherance of a commercial enterprise.
"Motor fuels" means any combustible liquid or gaseous substance used, or suitable for, the generation of power to propel motor vehicles.
"Motor fuel tax" means a tax imposed at a rate equal to the sum of: the tax rate per gallon on motor fuels imposed under N.J.S.A. 54:39-1et seq. and the tax rate per gallon on motor fuels imposed pursuant to N.J.S.A. 54:15B-3.
"Motor Vehicle Commission" or "Commission" means the New Jersey Motor Vehicle Commission established by section 4 of P.L. 2003, c. 13 (N.J.S.A. 39:2A-4).
"Operations" means operations of all qualified motor vehicles, whether loaded or empty, whether for compensation or not for compensation, and whether owned by, contracted for use by, or leased by the licensee who operates or causes them to be operated, except operations of an omnibus in a regular route bus operation as defined in N.J.S.A. 48:4-1 and under operating authority conferred pursuant to N.J.S.A. 48:4-3.
"Principal place of business" means the place where the licensee transacts his or her principal business, makes up and approves payroll, maintains a central file of corporate records and maintains the principal executive offices. If not all of the above functions are performed in one place, then that place in which the majority of such functions are performed shall be deemed to be the principal place of business.
"Purchaser" means the person, firm or corporation who or which purchases fuel and pays the motor fuel tax thereon, used in the qualified motor vehicles of the licensee.
"Qualified motor vehicle" means a motor vehicle that is not an exempt vehicle and that is used, designed or maintained for transportation of persons or property, having:
1. Two axles and a gross vehicle weight or registered gross vehicle weight in excess of 26,000 pounds;
2. Three or more axles, regardless of weight; or
3. That is used in combination, when the weight of such combination is in excess of 26,000 pounds or 11,797 kilograms gross vehicle weight or registered gross vehicle weight.
"Recreational vehicle" means vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual. In order to qualify as a recreational vehicle, the vehicle must not be used in connection with any business endeavor.
"Registration" means the qualification of motor vehicles normally associated with a prepayment of licensing fees for the privilege of using the highway and the issuance of license plates and a registration card or temporary registration containing owner and vehicle data.
"Rental company" means a person, firm or corporation engaged in the business of renting vehicles to the general public, including motor carriers, on an hourly, daily, trip, or other short-term basis.
"Rental vehicle" means a vehicle owned by a rental company and rented to the general public on an hourly, daily, trip, or other short-term basis.
"Reporting period" means a period of time consistent with the calendar quarterly periods of January 1 through March 31, April 1 through June 30, July 1 through September 30, and October 1 through December 31.
"Revocation" means withdrawal of IFTA license and associated privileges by the Chief Administrator.
"Special mobile equipment" means every vehicle not designed or used primarily for the transportation of persons or property nor designed to tow a trailer or some other nonpowered equipment, and only incidentally operated or moved over a highway, including, but not limited to: ditch digging apparatus; well boring apparatus; construction and maintenance machinery such as asphalt spreaders, bituminous mixers, bucket loaders, tractors other than truck tractors and road tractors, ditchers, levelling graders, finishing machines, motor graders, road rollers, scarifiers, earth moving carry-alls and scrapers, power shovels and drag lines, self-propelled cranes and earth moving equipment; and vehicles designed and used exclusively for removing disabled vehicles from the highways, but not used merely to move vehicles from one dealership to another, nor to move a vehicle to perform a service on that vehicle (repair or enhancement) for which compensation is received.
"Suspension" means temporary removal of IFTA license and associated privileges granted to the licensee by the Chief Administrator.
"Temporary permit" means a permit issued by the base jurisdiction or its agent to be carried in a qualified vehicle in lieu of display of the permanent annual decals. A temporary permit is valid for a period of 30 days in order to allow a carrier sufficient time to affix permanent decals and carry the identification card.
"Total distance" means all miles or kilometers traveled during the reporting period by every qualified vehicle in a licensee's fleet, regardless of whether the miles or kilometers are considered taxable or nontaxable by a jurisdiction.
"Trip lease" means rental of a vehicle from a user for a period of less than 30 days. A vehicle operated on a trip lease basis is deemed to be a rental vehicle and the user is deemed to be a rental company.
"Trip permit" means a 96-hour IFTA credential issued by the Chief Administrator to an out-of-State carrier for a specific vehicle, in lieu of regular IFTA licensing. A trip permit is issued to a user whose vehicle(s) in the aggregate makes not more than six trips into or through New Jersey in a 12-month period.
"User" means every person, firm or corporation that operates or causes to be operated a qualified motor vehicle on any highway in this State. The term shall include a rental company in the case of a rental vehicle.
"Weight" means the maximum weight of a loaded vehicle or combination of vehicles during a registration period.