Current through Register Vol. 56, No. 6, March 18, 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.
