New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 18 - MOTOR FUEL TAX
Subchapter 7 - IMPOSITION OF TAX AND TAX REPORTING
Section 18:18-7.3 - Tax reports using fractions of a gallon for all taxpayers
Universal Citation: NJ Admin Code 18:18-7.3
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Taxpayers, when reporting transactions involving gallons of fuel, are required to increase to one gallon all fractions of 1/2 or more and to drop from accountability all fractions less than 1/2 gallon;
(b) The tax must be paid on this basis.
Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
