Chapter 54:39

Section 54:39-1 - [Repealed]
Section 54:39-2 - [Repealed]
Section 54:39-3 - [Repealed]
Section 54:39-4 - [Repealed]
Section 54:39-5 - [Repealed]
Section 54:39-6 - [Repealed]
Section 54:39-6.1 - [Repealed]
Section 54:39-6.2 - [Repealed]
Section 54:39-6.3 - [Repealed]
Section 54:39-6.4 - [Repealed]
Section 54:39-7 - [Repealed]
Section 54:39-8 - [Repealed]
Section 54:39-9 - [Repealed]
Section 54:39-10 - [Repealed]
Section 54:39-10.1 - [Repealed]
Section 54:39-10.2 - [Repealed]
Section 54:39-11 - [Repealed]
Section 54:39-12 - [Repealed]
Section 54:39-13 - [Repealed]
Section 54:39-14 - [Repealed]
Section 54:39-15 - [Repealed]
Section 54:39-17 - [Repealed]
Section 54:39-18 - [Repealed]
Section 54:39-19 - [Repealed]
Section 54:39-20 - [Repealed]
Section 54:39-21 - [Repealed]
Section 54:39-22 - [Repealed]
Section 54:39-23 - [Repealed]
Section 54:39-24 - [Repealed]
Section 54:39-25 - [Repealed]
Section 54:39-26 - [Repealed]
Section 54:39-27 - [Repealed]
Section 54:39-27a - [Repealed]
Section 54:39-27.1 - [Repealed]
Section 54:39-28 - [Repealed]
Section 54:39-29 - [Repealed]
Section 54:39-30 - [Repealed]
Section 54:39-31 - [Repealed]
Section 54:39-31.1 - [Repealed]
Section 54:39-32 - [Repealed]
Section 54:39-33 - [Repealed]
Section 54:39-34 - [Repealed]
Section 54:39-35 - [Repealed]
Section 54:39-36 - [Repealed]
Section 54:39-37 - [Repealed]
Section 54:39-38 - [Repealed]
Section 54:39-39 - [Repealed]
Section 54:39-40 - [Repealed]
Section 54:39-41 - [Repealed]
Section 54:39-42 - [Repealed]
Section 54:39-43 - [Repealed]
Section 54:39-44 - [Repealed]
Section 54:39-45 - [Repealed]
Section 54:39-46 - [Repealed]
Section 54:39-47 - [Repealed]
Section 54:39-48 - [Repealed]
Section 54:39-49 - [Repealed]
Section 54:39-51 - [Repealed]
Section 54:39-52 - [Repealed]
Section 54:39-53 - [Repealed]
Section 54:39-54 - [Repealed]
Section 54:39-56 - [Repealed]
Section 54:39-57.1 - [Repealed]
Section 54:39-58 - [Repealed]
Section 54:39-59 - [Repealed]
Section 54:39-60 - [Repealed]
Section 54:39-64.1 - [Repealed]
Section 54:39-64.2 - [Repealed]
Section 54:39-64.3 - [Repealed]
Section 54:39-64.4 - [Repealed]
Section 54:39-64.5 - [Repealed]
Section 54:39-64.6 - [Repealed]
Section 54:39-64.7 - [Repealed]
Section 54:39-64.8 - [Repealed]
Section 54:39-64.9 - [Repealed]
Section 54:39-64.10 - [Repealed]
Section 54:39-65 - [Repealed]
Section 54:39-66 - [Repealed]
Section 54:39-66.1 - [Repealed]
Section 54:39-67 - [Repealed]
Section 54:39-67.1 - [Repealed]
Section 54:39-68 - [Repealed]
Section 54:39-69 - [Repealed]
Section 54:39-70 - [Repealed]
Section 54:39-71 - [Repealed]
Section 54:39-72 - [Repealed]
Section 54:39-73 - [Repealed]
Section 54:39-74 - [Repealed]
Section 54:39-75 - [Repealed]
Section 54:39-101 - Short title
Section 54:39-102 - Definitions relative to taxation of motor fuel
Section 54:39-103 - Tax imposed on fuel used, consumed in State
Section 54:39-104 - Measurement by invoiced gallons of fuel removed
Section 54:39-105 - Records of fuel received, sold, used; report
Section 54:39-106 - Report to director
Section 54:39-107 - Transporter reports, registration of fuel conveyance
Section 54:39-108 - Licenses required for retail sale of fuel
Section 54:39-109 - Terminal operator's license required, report
Section 54:39-110 - Fuel presumed to be used, consumed on State highways to propel motor vehicles
Section 54:39-111 - Excise tax imposed, determination of liability
Section 54:39-112 - Exemptions from tax
Section 54:39-113 - Tax exemption for certain sales; documentation from seller required
Section 54:39-114 - Procedure for claiming a refund
Section 54:39-115 - Personal liability for tax imposed, precollected, paid
Section 54:39-116 - Responsibility for precollection for fuel imported from another state
Section 54:39-117 - Import verification number required, certain circumstances
Section 54:39-118 - Elections permitted by certain suppliers
Section 54:39-119 - Precollection remittance to State by person removing fuel from facility
Section 54:39-120 - Liability for tax by terminal operator; exemptions
Section 54:39-121 - Election as to timing of remittance by licensed distributor
Section 54:39-122 - Evidence presented by purchaser
Section 54:39-123 - Fiduciary duty of supplier to remit tax
Section 54:39-124 - Eligibility of supplier for credit
Section 54:39-125 - Tax remitted by electronic fund transfer
Section 54:39-126 - Liability for tax upon delivery; exemptions
Section 54:39-127 - Final report
Section 54:39-128 - Application for license; fee, term
Section 54:39-129 - Deposits in lieu of bonds
Section 54:39-130 - Supplier's license, permissive supplier's license, posting of bond
Section 54:39-131 - Terminal operator's license
Section 54:39-132 - Report of deliveries of fuel in bulk
Section 54:39-133 - Distributor's license
Section 54:39-134 - Bond posted by distributor
Section 54:39-135 - Issuance of license
Section 54:39-136 - Suspension, revocation of license
Section 54:39-137 - Tax due, payable on 20th day of month
Section 54:39-137a - Distributor allowed credit against payment; "bad debt" defined
Section 54:39-138 - Provision of shipping document to driver of transportation vehicle
Section 54:39-139 - Requirements for transportation of fuel on public highways
Section 54:39-140 - Reliance on representation of transporter, shipper, agent
Section 54:39-141 - Payment of tax required
Section 54:39-142 - Requirements for operation of fuel transportation vehicle
Section 54:39-143 - Conditions for entering onto State highways transporting fuel
Section 54:39-144 - Prohibited use of dyed fuel
Section 54:39-145 - Notice provided
Section 54:39-146 - Inspections permitted by director
Section 54:39-147 - Audit, examination authorized
Section 54:39-148 - Additional powers of director
Section 54:39-149 - Disposition of moneys received from taxes on aircraft fuel
Section 54:39-150 - Tax on fuel held in storage