New Jersey Statutes
§ 54:39-109 — Terminal operator's license required, report.
New Jersey § 54:39-109
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:39-109 (Terminal operator's license required, report.) 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. § 54:39-109 (2026).
Text
9.
a.A person shall, before engaging in the business of a terminal operator, obtain a terminal operator's license from the director, for which a license fee of $450 shall be paid.
b.A terminal operator shall, on or before the 25th day of each month, render a report to the director, in such form as the director may prescribe, stating the quantities of fuel received at the terminal in the State or sold from it during the preceding month. At the discretion of the director, a terminal operator's report as submitted under the federal ExSTARS reporting system may be accepted in lieu of the terminal operator's report required under this subsection.
c.The director shall have the right at any time during normal business hours to inspect the books of a terminal operator to determine if the requir
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Nearby Sections
15
§ 54:39-101
Short title.§ 54:39-103
Tax imposed on fuel used, consumed in State.§ 54:39-106
Report to director.§ 54:39-108
Licenses required for retail sale of fuel.§ 54:39-112
Exemptions from tax.§ 54:39-114
Procedure for claiming a refund.Cite This Page — Counsel Stack
Bluebook (online)
New Jersey § 54:39-109, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A39-109.