New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 18 - MOTOR FUEL TAX
Subchapter 7 - IMPOSITION OF TAX AND TAX REPORTING
Section 18:18-7.1 - Suppliers, permissive suppliers, exporters, blenders, distributors, liquefied petroleum gas dealers, and aviation fuel dealers monthly tax reporting and payments; penalties

Universal Citation: NJ Admin Code 18:18-7.1

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

(a) Every supplier, permissive supplier, exporter, blender, and distributor must, on or before the 22nd day of each month, file a report with the Director, on forms prescribed, prepared, and furnished by the Director, stating the number of gallons of fuel sold or used in this State by him or her during the preceding calendar month.

1. A tax at the current rate per gallon on each gallon reported must be paid by each distributor, or any other importer and payment is to accompany the monthly report.

2. The report must contain such further information as the Director may require.

(b) If any supplier, permissive supplier, exporter, blender, or distributor fails, neglects, or refuses to file the report within the time prescribed by this rule, the Director:

1. Will note such failure, neglect, or refusal upon his or her records; and

2. Will estimate the sales, distribution, and use of said distributors, assessing the tax thereon, adding to said tax a penalty of 20 percent for the failure, neglect, or refusal to report; and

3. Such estimate is prima facie evidence of the true amount of tax due from such distributor.

1. If good and sufficient cause or reason is shown for such delinquency, the Director may remit or waive the payment of the whole or any part of the penalty. See 18:2-2.7.

2. Reports required by this regulation, exclusive of schedules, itemized statements and other supporting evidence annexed thereto, will at all reasonable times be open to the public.

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