New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 18A - PETROLEUM GROSS RECEIPTS TAX
Subchapter 7 - RECORDS, ASSESSMENTS AND CLAIMS
Section 18:18A-7.3 - Refund claim

(a) A taxpayer may claim a refund of an overpayment of tax as provided in 54:49-14 .a, or a refund of a payment of an additional tax assessment as provided in 54:49-14 .b and 18:2-5.8(e) .

(b)In a case where a company has erroneously paid a tax, before that company applies for a refund from the Division of Taxation, such company must seek a credit from its supplier. A refund claim should be filed only if a credit is not available from the supplier. If a refund claim by a company is made, it must contain the statement that the company has applied for and not been able to receive a credit from its supplier. Any credit or refund claimed by a supplier/taxpayer from the Division of Taxation must contain the statement that an appropriate credit or refund has been given to its customer. The goal and purpose of this procedure is ease and efficiency of administration. Form PPT-5 must be used in connection with claims for credit under the Act for an exempt use.

Example: Township P buys 1,000 gallons of gasoline from Dealer Y who does not have a direct pay permit and charges the township the tax equivalent amount and remits the tax to the State. When the invoice is processed by the township six weeks later, Dealer Y is no longer the township's supplier since Dealer M agreed to supply the township at a better price. Dealer Y refuses to give the township the tax refund and take a credit on its return. The township makes a claim for refund with the Division for a refund of tax paid since it was unable to recover the amount from Dealer Y.