New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 18 - MOTOR FUEL TAX
Subchapter 8 - FUEL CARRIERS
Section 18:18-8.7 - Vessel and vehicle carrier

Universal Citation: NJ Admin Code 18:18-8.7

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

(a) The master or other person in charge of any barge, tanker, or other vessel in which fuel is being transported, or of a tank truck, truck tractor, semitrailer, trailer, or other vehicle used in transporting fuel, other than fuel being transported for use in operating the engine which propels the vessel or vehicle, or for the purpose of generating power in stationary engines to operate pumps for discharge of liquid cargo, must have in his or her possession an invoice, bill of sale, or other evidence showing:

1. The name and address of the consignor or person from whom such fuel was received by him;

2. The name and address of the consignee or person to whom he is to make delivery;

3. The kind of fuel together with the number of gallons to be delivered to each person.

(b) He or she must at the request of any agent of the Director, produce such invoice, bill of sale, or other record evidence for inspection.

1. Whenever the fuel is being transported into or between points in New Jersey, such invoice, bill of sale, or other record evidence must also contain a statement showing who has assumed or who will assume payment of the New Jersey State Tax;
i. Where a New Jersey licensed supplier, distributor, or terminal operator is assuming it, the name and address and license number of that person will be sufficient;

ii. Otherwise, the name of the responsible individual who is assuming or who has assumed the responsibility for accounting for the New Jersey State Tax must be given.

2. Whenever the fuel is being transported to a point outside of New Jersey, there must be included on the invoice, bill of sale, or other record evidence, a statement that the New Jersey seller or consignor is exporting the fuel.

(c) Any person violating any of the provisions of this section shall be guilty of a crime of the fourth degree.

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