New Jersey Statutes
§ 54:39A-3 — User's tax
New Jersey § 54:39A-3
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:39A-3 (User's tax) 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. § 54:39A-3 (2026).
Text
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; calculationCite This Page — Counsel Stack
Bluebook (online)
New Jersey § 54:39A-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A39A-3.