New Jersey Statutes
§ 54:39A-5 — Quarterly payments; calculation
New Jersey·Title 54 TAXATION
The tax hereby imposed shall be paid by each user quarterly to the director on or before the last day of the month following the end of the tax quarter and shall be calculated upon the amount of motor fuels used in its operations within this State by each such user during the quarter ending on the last day of the preceding month. L.1963, c. 44, s.
5.Amended by L.1973, c. 117, s. 6, eff. July 1, 1972.
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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