New Jersey Statutes
§ 54:39A-6 — Computation of fuel use; records
New Jersey·Title 54 TAXATION
6.The amount of motor fuels used in the operations of any user within this State shall be computed to be such proportion of the total amount of such motor fuels used in the user's entire operations within and without this State as the total number of miles traveled within this State bears to the total number of miles traveled within and without this State. Every qualified motor vehicle operated by the user may be equipped with an accurate mileage recording instrument in good working order, as prescribed by the director, and its reading shall be taken and recorded at such intervals as the director shall prescribe. L.1963,c.44,s.6; amended 1973,c.117,s.7; 1995,c.347,s.4.
Free access — add to your briefcase to read the full text and ask questions with AI
New Jersey § 54:39A-6 (Computation of fuel use; records) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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