N.J. Admin. Code § 18:18-15.8

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:18-15.8 - Rural free delivery carriers

(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.

(g) All Rural Free Delivery Carriers shall maintain an accurate record of all fuel placed in vehicles owned and operated by them for any purpose whatsoever.

N.J. Admin. Code § 18:18-15.8

Amended by 49 N.J.R. 2805(c), effective 8/21/2017