Current through Register Vol. 56, No. 18, September 16, 2024
(a) The driver of any
conveyance must have and possess at all times while hauling, distributing or
transporting fuel a delivery ticket or other form approved by the Director, which
shows the true names of the seller and purchaser and such other information as the
Director may prescribe.
1. Any agent of the
Director or police officer may stop any conveyance in order to determine whether or
not the provisions of this rule are being observed.
(b) A delivery ticket may take the form of a
loading ticket, duplicate loading ticket invoice, or any other special form,
provided it contains on its face either written, or as an integral part of the
printed makeup of the form, or as part of a rubber stamp notation stamped on the
form, or otherwise the following:
1. The true name
of the owner of the fuel;
2. The
location of the plant from which the conveyance was filled;
3. The equipment designation (number of the
conveyance or the name of the driver);
4. The purpose for which the fuel is transported
(sale to a customer, sales to various customers, transfers to company service
stations, transfers to company bulk plants);
5. A statement of the assumption of tax if a New
Jersey licensed distributor gives the name and distributor's license number. If not,
besides the name of the company, gives the name and address of the responsible
individual who is assuming the responsibility for accounting that the tax has been
or will be paid;
6. Kind and grade of
gasoline or kind of product other than gasoline;
7. Serial number of the delivery ticket;
and
8. The date of shipment.
(c) Whenever any agent of the Director,
or police officer stops any conveyance in order to determine whether or not the
operator has a delivery ticket in his or her possession, the number of gallons shown
on the delivery ticket must correspond with the gallons actually in the conveyance.
1. If these gallonages are not the same, the
operator must have in his or her possession sales tickets or other evidence for the
portion of the load already delivered.
2. Every time any conveyance leaves any point of
loading, it must carry a new delivery ticket made out to cover the total gallons
then in the conveyance;
3. Delivery
tickets on loads partly returned to any plant should be surrendered by the driver of
the truck to the person responsible for its loading, who should note thereon for his
or her own record and future reference for the Division of Taxation, the number of
gallons returned.
