New Jersey § 39:3-5.1 Federal tax payment required

New Jersey Statutes

§ 39:3-5.1 — Federal tax payment required

New Jersey § 39:3-5.1

Title 39MOTOR VEHICLES AND TRAFFIC REGULATION

This text of New Jersey § 39:3-5.1 (Federal tax payment required) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.J. Stat. Ann. § 39:3-5.1 (2026).

Text

The Director of the Division of Motor Vehicles shall refuse registration of a vehicle which is subject to the federal heavy vehicle use tax if the applicant has failed to furnish proof of payment, in the form prescribed by the United States Secretary of the Treasury, that the federal heavy vehicle use tax imposed by section 4481 of the Internal Revenue Code of 1954 (26 U.S.C. s. 4481) has been paid. L. 1985, c. 387, s. 1, eff. Dec. 19, 1985.

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The Director of the Division of Motor Vehicles shall refuse registration of a vehicle which is subject to the federal heavy vehicle use tax if the applicant has failed to furnish proof of payment, in the form prescribed by the United States Secretary of the Treasury, that the federal heavy vehicle use tax imposed by section 4481 of the Internal Revenue Code of 1954 (26 U.S.C. s. 4481) has been paid. L. 1985, c. 387, s. 1, eff. Dec. 19, 1985.