New Jersey Statutes
§ 54:39-127 — Final report.
New Jersey·Title 54 TAXATION
27.
a.A licensee shall, upon the discontinuance, sale, or transfer of the business or upon the cancellation, revocation or termination by law of a license pursuant to section 35 of P.L.2010, c.22 (C.54:39-135), or as otherwise provided, within thirty days, make a report as required pursuant to P.L.2010, c.22 (C.54:39-101 et al.) marked "Final Report," and shall pay all taxes, penalties and interest that may be due the State except as may otherwise be provided by law.
b.The final report required by this section shall be accompanied by payment of the liability of the final month. L.2010, c.22, s.27.
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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.