Current through Register Vol. 57, No. 6, March 17,
2025
(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.