New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 18 - MOTOR FUEL TAX
Subchapter 6 - CORPORATIONS
Section 18:18-6.1 - Persons subject to the Act
Universal Citation: NJ Admin Code 18:18-6.1
Current through Register Vol. 56, No. 18, September 16, 2024
The terms "supplier," "distributor," "terminal operator," "retail dealer," "transporter," and "person," as used in these rules, include an officer, director, stockholder, or employee of a corporation, or a member of a partnership, who as such officer, director, stockholder, employee, or member is under the duty to perform the act in respect to which the violation occurs.
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