N.J. Admin. Code § 18:18-8.5

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:18-8.5 - Delivery tickets required; Director or police may inspect

(a) The driver of any conveyance must have and possess at all times while hauling, distributing or transporting fuel a delivery ticket or other form approved by the Director, which shows the true names of the seller and purchaser and such other information as the Director may prescribe.

1. Any agent of the Director or police officer may stop any conveyance in order to determine whether or not the provisions of this rule are being observed.

(b) A delivery ticket may take the form of a loading ticket, duplicate loading ticket invoice, or any other special form, provided it contains on its face either written, or as an integral part of the printed makeup of the form, or as part of a rubber stamp notation stamped on the form, or otherwise the following:

1. The true name of the owner of the fuel;

2. The location of the plant from which the conveyance was filled;

3. The equipment designation (number of the conveyance or the name of the driver);

4. The purpose for which the fuel is transported (sale to a customer, sales to various customers, transfers to company service stations, transfers to company bulk plants);

5. A statement of the assumption of tax if a New Jersey licensed distributor gives the name and distributor's license number. If not, besides the name of the company, gives the name and address of the responsible individual who is assuming the responsibility for accounting that the tax has been or will be paid;

6. Kind and grade of gasoline or kind of product other than gasoline;

7. Serial number of the delivery ticket; and

8. The date of shipment.

(c) Whenever any agent of the Director, or police officer stops any conveyance in order to determine whether or not the operator has a delivery ticket in his or her possession, the number of gallons shown on the delivery ticket must correspond with the gallons actually in the conveyance.

1. If these gallonages are not the same, the operator must have in his or her possession sales tickets or other evidence for the portion of the load already delivered.

2. Every time any conveyance leaves any point of loading, it must carry a new delivery ticket made out to cover the total gallons then in the conveyance;

3. Delivery tickets on loads partly returned to any plant should be surrendered by the driver of the truck to the person responsible for its loading, who should note thereon for his or her own record and future reference for the Division of Taxation, the number of gallons returned.

N.J. Admin. Code § 18:18-8.5

Amended by 49 N.J.R. 2805(c), effective 8/21/2017