New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 18A - PETROLEUM GROSS RECEIPTS TAX
Subchapter 6 - BLENDING AND SPECIAL INDUSTRIES
Section 18:18A-6.3 - Aviation fuels
Universal Citation: NJ Admin Code 18:18A-6.3
Current through Register Vol. 56, No. 18, September 16, 2024
Aviation fuels used by common carriers in interstate or foreign commerce are not subject to tax except for the portion of the fuel used and consumed in New Jersey. The portion of the fuel used and consumed in New Jersey includes all fuel consumed in a flight that originates and terminates in New Jersey.
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.
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