New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 18 - MOTOR FUEL TAX
Subchapter 3 - SUPPLIER'S LICENSE; BONDS REQUIRED; RECORDS
Section 18:18-3.20 - Records on transactions and invoices
Universal Citation: NJ Admin Code 18:18-3.20
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Records on all transactions must be kept for examination by the Director or his or her assistants. See 18:18-3.1 2 through 3.15.
(b) All licensed motor fuel dealers in this State, on all sales of motor fuel except deliveries into the service tank of a vehicle, must give each purchaser an invoice.
1. All
invoices provided to purchasers by licensed dealers shall include the following:
i. The date of sale and delivery;
ii. Kind and grade of the product
involved;
iii. Number of gallons sold;
and
iv. The names and addresses of the
seller and purchaser and the unit price per gallon.
2. The invoice must show a separate charge for the
"tax" on every gallon and the total amount, in dollars, involved in the
transaction.
3. All invoices or delivery
tickets shall be identified for reference purposes by number or code.
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