N.J. Admin. Code § 13:18-3.9

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

Section 13:18-3.9 - Tax reports; content

(a) The tax report shall include the following information:

1. The name, address, account number or license number of the licensee;

2. The type of fuel used and being reported;

3. The total distance traveled during the reporting period by qualified motor vehicles in the licensee's fleet, regardless of whether the miles or kilometers are taxable or non-taxable by a jurisdiction;

4. The total number of gallons or liters of motor fuel used by the licensee in operation of qualified motor vehicles;

5. The in-jurisdiction miles or kilometers traveled by qualified motor vehicles within each member jurisdiction;

6. The average fuel consumption in miles per gallon, carried to two decimal places, for the reporting period;

7. The gallons or liters of all taxable motor fuel consumed within each member jurisdiction;

8. The total number of gallons or liters of tax-paid fuel purchased within each member jurisdiction; and

9. Interest, penalty or credit data.

(b) The tax report shall be certified as true, accurate and complete by date and signature of the owner, partner or corporate officer.

N.J. Admin. Code § 13:18-3.9

Amended by R.2000 d.174, effective 5/1/2000.
See: 32 New Jersey Register 256(a), 32 New Jersey Register 1517(a).