New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 18 - MOTOR FUEL TAX
- Subchapter 1 - DEFINITIONS
- Subchapter 2 - LICENSING
- Subchapter 3 - SUPPLIER'S LICENSE; BONDS REQUIRED; RECORDS
- Subchapter 4 - RETAIL DEALERS AND TRANSPORT LICENSES
- Subchapter 5 - RESERVED
- Subchapter 6 - CORPORATIONS
- Subchapter 7 - IMPOSITION OF TAX AND TAX REPORTING
- Subchapter 8 - FUEL CARRIERS
- Subchapter 9 - RESERVED
- Subchapter 10 - TAX PAID IN ERROR-REFUND AND APPEALS
- Subchapter 11 - COLLECTION OF TAXES
- Subchapter 12 - OFFENSES, FINES AND PENALTIES
- Subchapter 13 - PROCEDURE FOR COLLECTION OF FINES AND PENALTIES
- Subchapter 14 - RESERVED
- Subchapter 15 - REFUNDS
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.