New_jersey Statute | Act | Code |Title 54 Taxation| US Code - US Statute

54:39-27a. Monthly reports of aviation fuels; tax levied 7. Every distributor, importer and gasoline jobber who sells fuel for distribution to general aviation airports shall, on or before the 20th day of each month, render a report to the Division of Taxation, stating the number of gallons of fuel, except turbine fuels, sold in this State by him for distribution to general aviation airports during the preceding month. In addition to the provisions of R.S.54:39-27 and except as otherwise provided in R.S.54:39-65, a tax of $0.02 per gallon on each gallon of fuel, except turbine fuels, so reported shall be paid by each distributor, importer or gasoline jobber, such payment to accompany the filing of the report. Every distributor, importer and gasoline jobber who sells turbine fuels for distribution to general aviation airports shall, on or before the 20th day of each month, render a report to the Division of Taxation, stating the number of gallons of turbine fuel sold by him for distribution to general aviation airports during the preceding month. Except as otherwise provided in R.S.54:39-65, a tax of $0.02 per gallon on each gallon of turbine fuels so reported shall be paid by each distributor, importer or gasoline jobber, such payment to accompany the filing of the report. 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 of the Division of Taxation 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 percent 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 (R.S.54:48-1 et seq.). 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. The monthly filing provisions of this section notwithstanding, in the event it is determined by the director that the period for filing reports should be changed from a monthly to a quarterly filing period, he may do so upon the promulgation of regulations pursuant to the ~Administrative Procedure Act,~ P.L.1968, c.410 (C.52:14B-1 et seq.). The refund provisions of R.S.54:39-66 shall not apply to this section. However, users of general aviation aircraft shall be entitled to a refund or credit of the tax imposed under R.S.54:39-27, provided they comply with the provisions of R.S.54:39-66. L.1983,c.264,s.7; amended 1992,c.23,s.19. 54:39-27.1. Liquified petroleum gas and liquified or compressed natural gas; tax rate The tax per gallon on each gallon of liquified petroleum gas and liquified or compressed natural gas sold or used to propel motor vehicles upon the public highways shall be 1/2 the rate applicable and paid on the sale or use of other fuels pursuant to R.S. 54:39-27. L.1971, c. 52, s. 1, eff. March 19, 1971.

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