N.J. Admin. Code § 18:18A-4.2

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

Section 18:18A-4.2 - Good faith; export certificate

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.