Current through Register Vol. 56, No. 18, September 16, 2024
(a) Any motor carrier based in New Jersey and
operating one or more qualified motor vehicle(s) in at least one other jurisdiction
(that is, engaged in interstate operations) shall file an Agreement Application with
the Commission on forms and in a manner prescribed by the Chief Administrator. The
application shall contain the following information:
1. The applicant's legal name and business
location address (P.O. Boxes not permitted);
2. The applicant's trade name, if different from
legal name;
3. The applicant's Federal
Employer's Identification Number (FEIN) or, if sole proprietor, Social Security
number;
4. The applicant's mailing
address (if different from business address);
5. The name and telephone number of a contact
person;
6. The type of
ownership;
7. The name, title, and
telephone number for all partners or corporate officers (president, vice president,
secretary, treasurer);
8. The type of
motor carrier operation;
9. The name and
address of lessor(s) or lessee(s) where qualified vehicles are involved in lease
agreement(s) and a declaration indicating whether lessor or lessee is responsible
for reporting all operations;
10. The
type(s) of fuel consumed by qualified motor vehicles;
11. A declaration of having been previously
licensed by another Agreement jurisdiction, if applicable;
12. A declaration of never having had an Agreement
license suspended or revoked by another Agreement jurisdiction, if
applicable;
13. A declaration of
maintaining special fuel storage in New Jersey and the listing of any special fuel
license number(s) or exemption certificate number(s), if applicable;
14. A declaration of the locations if the
applicant maintains bulk storage;
15. A
declaration that the applicant agrees to comply with all the reporting, payment,
recordkeeping, and license/identification requirements specified in the Agreement,
including the option to present an electronic image of the IFTA license in lieu of
the paper form; and
16. A certification
by signature of the owner, partner, or corporate officer that the information
contained in the application is true, accurate and complete.
(b) If the name or address of the applicant or
other information shown in the original fuel tax registration changes subsequent to
its filing, the applicant shall file corrected information within seven days of the
change.
(c) In the case of a lessor,
lessee, independent contractors and household goods agents, the following shall
apply:
1. A lessor regularly engaged in the
business of leasing or renting motor vehicles without drivers for compensation to
licensees or other lessees may be deemed to be the licensee, and such lessor may be
issued a license if an application has been properly filed and approved by the Chief
Administrator.
2. In the case of a
carrier using independent contractors under long-term (more than 30 days) leases,
the lessor and lessee must designate which party will report and pay fuel use tax.
If the lessee (carrier) assumes responsibility for reporting and paying motor fuel
taxes, the base jurisdiction for purposes of this subsection shall be the base
jurisdiction of the lessee, regardless of the jurisdiction in which the qualified
motor vehicle is registered by the lessor for vehicle registration
purposes.
3. For motor vehicle leases of
30 days or less, the licensee for the motor vehicle under lease will be liable to
report and pay tax.
4. In the case of a
household goods carrier using independent contractors, agents, or service
representatives under intermittent leases, the party liable for motor fuel tax shall
be as follows:
i. The lessee (carrier), where the
qualified motor vehicle is being operated under the lessee's jurisdictional
operating authority. The base jurisdiction for purposes of this subsection shall be
the base jurisdiction of the lessee (carrier), regardless of the jurisdiction in
which the qualified motor vehicle is registered for vehicle registration purposes by
the lessor or lessee.
ii. The lessor
(independent contractor, agent, or service representative), where the qualified
motor vehicle is being operated under the lessor's jurisdictional operating
authority. The base jurisdiction for purposes of this subsection shall be the base
jurisdiction of the lessor, regardless of the jurisdiction in which the qualified
motor vehicle is registered for vehicle registration purposes.
5. The Chief Administrator shall not require the
filing of such leases, but such leases shall be made available upon request of the
Chief Administrator or any member jurisdiction.
(d) The applicant shall declare the total number
of decals required and pay a $10.00 statutory fee for two decals per vehicle with
the application.
(e) The Chief
Administrator shall review and process each application, except where the applicant
is suspended or revoked by any member jurisdiction under a previously-issued license
pursuant to IFTA, or when the application contains misstatement, misrepresentation,
or omission of information required, or when proper payment of fees is
lacking.
(f) The Chief Administrator may
deny issuance of an identification card and decals when any applicant has failed to
pay any monies or file any report required pursuant to this subchapter or any law or
rule administered by the Chief Administrator. The Chief Administrator shall mail
written notice stating the reason(s) for denial to the applicant's principal place
of business by ordinary mail.
1. An applicant who
has been denied a license may appeal by making a written request for a conference
regarding the denial within 30 calendar days after the notice of the original
denial. If the written request is not received within 30 calendar days, the original
denial is deemed final.
2. The sole
issue to be resolved at such conference is whether or not the applicant in fact did
fail to pay monies due or to file such report. The applicant shall bear the burden
of proof. The applicant shall be given an opportunity to explain or correct any
misstatement, misrepresentation or omission of required information.
3. The conference shall be conducted by the
Manager, Motor Carriers Unit, Motor Vehicle Commission, or such individual as he or
she may designate. Notice of the determination made at a conference shall be given
to the applicant at the close of the conference.
4. An applicant who disagrees with the Chief
Administrator's determination to deny an identification card or decal may, within 90
days after the date of the written determination, appeal by filing a complaint with
the New Jersey Tax Court pursuant to New Jersey Court Rules.
(g) If the applicant cancels the application for
any reason and the application has not been processed, the Commission shall return
the application and payment to the applicant. If the application has been processed,
the applicant may be charged a $.50 handling fee per decal, at the discretion of the
Chief Administrator.
(h) The Chief
Administrator shall cause a renewal application for license and decals to be issued
for the following year to each licensee provided the license has not been revoked or
canceled, all reports have been filed and all motor fuels use taxes, penalties and
interest due have been paid.
