N.J. Admin. Code § 13:18-3.15

Current through Register Vol. 56, No. 21, November 4, 2024

Section 13:18-3.15 - License cancellation

(a) A licensee may request to cancel IFTA credentials only if all reporting requirements and tax liabilities to all member jurisdictions have been satisfied.

(b) Such cancellation request shall be made in the manner and on the forms prescribed by the Chief Administrator.

(c) The Chief Administrator shall notify the requesting licensee of the acceptance or reason for non-acceptance of the cancellation request by ordinary mail.

(d) An IFTA license may be cancelled only by written notice to the Chief Administrator.

(e) Upon receipt of the acceptance of cancellation notice, the licensee shall return the applicable IFTA license and all unused IFTA decals to the Chief Administrator. The return of credentials shall be made within 45 days of the postmark date of the acceptance of cancellation notice.

(f) Any member jurisdiction may conduct an audit upon receipt of a cancellation notice by a licensee.

(g) Nothing in this section shall relieve a licensee from compliance with the requirements of the record retention schedules of this subchapter.

N.J. Admin. Code § 13:18-3.15