New Jersey Administrative Code
Title 5 - COMMUNITY AFFAIRS
Chapter 18 - LIQUEFIED PETROLEUM GAS
Subchapter 8 - ANNUAL ASSESSMENTS AND FEES FOR INSPECTIONS OF FACILITIES USING NON-ODORIZED LP-GAS
Section 5:18-8.2 - Payment of annual assessment
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The owner of liquefied petroleum gas immediately prior to odorization shall be responsible for the payment of the assessment on the volume of liquefied petroleum gas at the time of import or odorization, whichever is earlier.
(b) All assessments shall be payable to "Treasurer, State of New Jersey" and shall be remitted to the Division of Codes and Standards, PO Box 821, Trenton, NJ 08625-0821 on a semi-annual basis on or before the 25th day of January and on or before the 25th day of July of each year.
(c) A penalty of five percent shall be added to all payments received by the Division after the 25th day of the month following the end of the quarter.
(d) In addition to the penalty imposed under (c) above, interest at an annual rate of 12 percent shall be added to all payments received by the Division 30 days or more after the 25th day of the month following the end of the quarter.