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New Jersey Statutes Title 54. Taxation 54 § 39-110

Current as of January 01, 2024 | Updated by Findlaw Staff

a. Except as otherwise provided in this act, all fuel delivered in this State in a vehicle fuel supply tank is presumed to be used or consumed on the highways in this State in producing or generating power for propelling motor vehicles.

b. Subject to proof of exemption pursuant to section 12 of P.L.2010, c. 22 (C.54:39-112), all motor fuel is presumed to be used or consumed on the highways of this State to propel motor vehicles if the fuel is:

(1) removed from a terminal in this State; or

(2) imported into this State other than by a bulk transfer within the terminal transfer system; or

(3) delivered into a consumer's bulk storage tank from which motor vehicles can be fueled.

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Cite this article: FindLaw.com - New Jersey Statutes Title 54. Taxation 54 § 39-110 - last updated January 01, 2024 | https://codes.findlaw.com/nj/title-54-taxation/nj-st-sect-54-39-110/

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