Home/New Jersey/Statutes/Title 54: TAXATION/§ 54:15B-1
New Jersey Statutes

§ 54:15B-1 — Short title

New Jersey § 54:15B-1
JurisdictionNew Jersey
Title 54TAXATION

This text of New Jersey § 54:15B-1 (Short title) 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. § 54:15B-1 (2026).

Text

1.This act shall be known and may be cited as the "Petroleum Products Gross Receipts Tax Act." L.1990,c.42,s.1.

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Nearby Sections

15
§ 54:15B-1
Short title
§ 54:15B-10
Reimbursement of petroleum products tax to federal entity.
§ 54:15B-11
Payment of reimbursement, fraudulent collection, fourth degree crime
§ 54:15B-12
Recognition as licensed company, direct payment of taxes
§ 54:15B-13
Tax levied on persons holding certain fuels.
§ 54:15B-14
Fuel dealers, distributors, certain, refunds permitted, "bad debt" defined.
§ 54:15B-2
1 Receipts not included as gross receipts.
§ 54:15B-2.2
Definitions; phase out of petroleum products gross receipts tax
§ 54:15B-3
Petroleum products tax.
§ 54:15B-4
Additional tax
§ 54:15B-5
Gross receipts; credit against petroleum products tax
§ 54:15B-6
Registration with director
§ 54:15B-7
Filing of return; payment of tax.
§ 54:15B-8
Determination of tax due; powers of director.
§ 54:15B-9
Payment of petroleum products tax, nonpayment, fourth degree crime.
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Bluebook (online)
New Jersey § 54:15B-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54%3A15B-1.