New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 18A - PETROLEUM GROSS RECEIPTS TAX
Subchapter 4 - EXPORT TRANSACTIONS; ACCOUNTING METHODS
Section 18:18A-4.2 - Good faith; export certificate
Universal Citation: NJ Admin Code 18:18A-4.2
Current through Register Vol. 56, No. 18, September 16, 2024
If the seller of petroleum products makes a sale to a customer in reliance upon the export certificate, the seller must believe in good faith that the transaction is properly referenced to the certificate and must have no reason to doubt the authenticity or propriety of the referenced transaction, otherwise such transaction results in taxable gross receipts to the seller.
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