N.J. Stat. § 54:39-134
Current through L. 2024, c. 87.
A distributor shall post a bond of not less than three months' total liability for the tax imposed by section 3 of P.L. 2010, c. 22(C.54:39-103), based on the number of gallons handled as estimated by the director for gasoline and diesel fuel separately. The tax on fuel exported from this State by a licensed distributor shall not be considered part of potential liability for calculation of the bond required of a distributor's licensee.
N.J.S. § 54:39-134