New Jersey Statutes
§ 54:39A-5 — Quarterly payments; calculation
New Jersey § 54:39A-5
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:39A-5 (Quarterly payments; calculation) 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-5 (2026).
Text
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; calculationCite This Page — Counsel Stack
Bluebook (online)
New Jersey § 54:39A-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A39A-5.