New Jersey Statutes
§ 54:39A-3 — User's tax
New Jersey·Title 54 TAXATION
3.Every user shall pay a tax equivalent to the rate per gallon of the motor fuel tax which is in effect for the reporting period, calculated on the amount of motor fuels used in its operations within this State. L.1963,c.44,s.3; amended 1973,c.117,s.4; 1995,c.347,s.2.
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Nearby Sections
15
§ 54:39A-1
Short title§ 54:39A-1.1
Operation, effect of 1995 amendments§ 54:39A-19
Claim for refund§ 54:39A-2
Definitions.§ 54:39A-20
False statements; violations; penalties§ 54:39A-21
Additional taxes and fees§ 54:39A-22
Enforcement assistance§ 54:39A-23
Availability of records of other agencies§ 54:39A-3
User's tax§ 54:39A-4
Quarterly reports; exemptions§ 54:39A-5
Quarterly payments; calculation