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| Home > Statutes > USA New Jersey |
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USA Statutes : new_jersey
Title : TITLE 54 TAXATION
Chapter : 54:39-27
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54:39-27. Monthly report of fuels sold or used; tax levied; sales among distributors, importers, jobbers; reports; penalty
54:39-27. a. Every distributor, importer and gasoline jobber shall, on or before the 20th day of each month, render a report to the Director of the Division of Taxation, in a manner prescribed by the director, stating the number of gallons of fuel sold or used in this State by him during the preceding calendar month. Upon application to the director, the period within which a report must be made may be extended by up to an additional 10 days, if it shall be deemed advisable by the director. A tax of $0.105 per gallon on each gallon so reported, shall be paid by each distributor, importer and gasoline jobber, such payment to accompany the filing of the report. Such report shall contain such further information as the director may require. Under such regulations as the director may prescribe, sales of fuel may be made by one licensed distributor, importer or gasoline jobber to another licensed distributor or gasoline jobber free of such tax. If any distributor, importer or gasoline jobber shall fail, neglect or refuse to file the report within the time prescribed by this section, the director shall note such failure, neglect or refusal upon his records, and shall estimate the sales, distribution and use of said distributor, importer or gasoline jobber, assessing the tax thereon, adding to said tax a penalty of 20% thereof for failure, neglect or refusal to report, and such estimate shall be prima facie evidence of the true amount of tax due to the director from such distributor, importer or gasoline jobber; provided that if a good and sufficient cause or reason is shown for such delinquency, the director may remit or waive the payment of the whole or any part of the penalty, as provided in the State Tax Uniform Procedure Law, subtitle 9 of Title 54 of the Revised Statutes. Reports required by this section, exclusive of schedules, itemized statements and other supporting evidence annexed thereto, shall at all reasonable times be open to the public, anything contained in R.S.54:50-8 to the contrary notwithstanding.
b. (Deleted by amendment, P.L.1992, c.23).
Amended 1950,c.144,s.6; 1954,c.109,s.1; 1958,c.62; 1961,c.37; 1968,c.111; 1968,c.420,s.10; 1972,c.26; 1975,c.177,s.32; 1981,c.173,s.1; 1984,c.73,s.35; 1984,c.88,s.2; 1987,c.460,s.7; 1992,c.23,s.18.
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