New Jersey Administrative Code
Title 13 - LAW AND PUBLIC SAFETY
Chapter 18 - EXECUTIVE AND ADMINISTRATIVE SERVICE
Subchapter 3 - INTERNATIONAL FUEL TAX AGREEMENT IMPLEMENTATION
Section 13:18-3.9 - Tax reports; content

Universal Citation: NJ Admin Code 13:18-3.9

Current through Register Vol. 56, No. 18, September 16, 2024

(a) The tax report shall include the following information:

1. The name, address, account number or license number of the licensee;

2. The type of fuel used and being reported;

3. The total distance traveled during the reporting period by qualified motor vehicles in the licensee's fleet, regardless of whether the miles or kilometers are taxable or non-taxable by a jurisdiction;

4. The total number of gallons or liters of motor fuel used by the licensee in operation of qualified motor vehicles;

5. The in-jurisdiction miles or kilometers traveled by qualified motor vehicles within each member jurisdiction;

6. The average fuel consumption in miles per gallon, carried to two decimal places, for the reporting period;

7. The gallons or liters of all taxable motor fuel consumed within each member jurisdiction;

8. The total number of gallons or liters of tax-paid fuel purchased within each member jurisdiction; and

9. Interest, penalty or credit data.

(b) The tax report shall be certified as true, accurate and complete by date and signature of the owner, partner or corporate officer.

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