New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 18 - MOTOR FUEL TAX
Subchapter 7 - IMPOSITION OF TAX AND TAX REPORTING
Section 18:18-7.5 - Losses listed on tax reports by licensed suppliers, distributors, and terminal operators
Universal Citation: NJ Admin Code 18:18-7.5
Current through Register Vol. 56, No. 18, September 16, 2024
(a) All losses must be reported and explained in detail.
(b) Extraordinary losses (generally over 1/2 percent of total handled during a particular month) may be subject to tax assessment after audit.
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