New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 18 - MOTOR FUEL TAX


Current through Register Vol. 55, No. 48, December 18, 2023

CHAPTER SOURCE AND EFFECTIVE DATE:
R.2017 d.158, effective July 26, 2017.
See: 49 N.J.R. 402(a), 49 N.J.R. 2805(c).
CHAPTER HISTORICAL NOTE:
Chapter 18, Motor Fuels Tax, was filed and became effective prior to September 1, 1969.
Pursuant to Executive Order No. 66(1978), Chapter 18, Motor Fuels Tax, was readopted as R.1984 d.142, effective April 2, 1984. See: 16 N.J.R. 358(b), 16 N.J.R. 926(a).
Pursuant to Executive Order No. 66(1978), Chapter 18, Motor Fuels Tax, was readopted as R.1989 d.198, effective March 14, 1989. See: 21 N.J.R. 125(b), 21 N.J.R. 1020(a).
Pursuant to Executive Order No. 66(1978), Chapter 18, Motor Fuels Tax, was readopted as R.1994 d.187, effective March 14, 1994. See: 26 N.J.R. 777(a), 26 N.J.R. 1706(a).
Pursuant to Executive Order No. 66(1978), Chapter 18, Motor Fuels Tax, was readopted as R.1999 d.85, effective February 16, 1999. See: 30 N.J.R. 3610(a), 31 N.J.R. 777(b).
Chapter 18, Motor Fuels Tax, was adopted as new rules by R.2004 d.370, effective October 4, 2004. See: 36 N.J.R. 2304(a), 36 N.J.R. 4488(a).
Chapter 18, Motor Fuels Tax, was readopted as R.2010 d.051, effective February 2, 2010. See: 41 N.J.R. 4057(a), 42 N.J.R. 638(a).
In accordance with N.J.S.A. 52:14B-5.1b, Chapter 18, Motor Fuels Tax, was scheduled to expire on February 2, 2017. See: 43 N.J.R. 1203(a).
Chapter 18, Motor Fuels Tax, was readopted as R.2017 d.158, effective July 26, 2017. As a part of R.2017 d.158, the chapter was renamed Motor Fuel Tax; Subchapter 3, Distributor's, Importer's and Gasoline Jobber's License; Bonds Required; Records, was renamed Supplier's License; Bonds Required; Records; Subchapter 4, Wholesale and Retail Dealers and Transport Licenses, was renamed Retail Dealers and Transport Licenses; Subchapter 12, Offenses, Fines and Penalties, was renamed Offenses, Fines, and Penalties; and Subchapter 5, Seller of Special Fuels License, User of Special Fuels License (I.E., Seller/User), Storage Facility License, Subchapter 9, Exports, and Subchapter 14, Exemptions, were repealed, effective August 21, 2017. See: Source and Effective Date. See, also, section annotations.

CHAPTER AUTHORITY:

N.J.S.A. 56:7-31.

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