New Jersey Statutes Title 54. Taxation 54 § 39A-1.1

a. Notwithstanding the provisions of section 1 of P.L.1995, c. 347, to the contrary, the change in definition of subject vehicles in subsection (b) of section 2 of P.L.1963, c. 44 (C.54:39A-2) made by section 1 of P.L.1995, c. 347 shall not affect any obligation, lien or duty to pay taxes, interest or penalties which have accrued or may accrue by virtue of any taxes imposed pursuant to the provisions of the law amended by this act, or which may be imposed with respect to any redetermination, correction, recomputation or deficiency assessment; and provided that all taxes and returns which would have been due and payable under the provisions of P.L.1963, c. 44, prior to its amendment by P.L.1995, c. 347 shall be due and payable as if P.L.1995, c. 347 had not been enacted; and provided that P.L.1995, c. 347 shall not affect the legal authority of the State to audit records and assess and collect taxes due or which may be due, together with such interest and penalties as have accrued or would have accrued thereon pursuant to P.L.1963, c. 44, prior to its amendment by P.L.1995, c. 347; and provided that P.L.1995, c. 347 shall not affect any determination of, or affect any proceeding for, the enforcement thereof.

b. Notwithstanding the provisions of section 1 of P.L.1995, c. 347 to the contrary, the change in definition of “motor fuel tax” in subsection (f) of section 2 of P.L.1963, c. 44 (C. 54:39A-2) made by section 1 of P.L.1995, c. 347 shall not affect taxes, interest or penalties, continued pursuant to subsection a. of this section.

c. Notwithstanding the provisions of section 5 of P.L.1995, c. 347 to the contrary, the amount of credit against tax paid allowed pursuant to subsection (a) of section 8 of P.L.1963, c. 44 (C.54:39A-8), for a tax quarter ending prior to July 1, 1996 shall not be refundable, and shall be allowed as a credit in the next succeeding tax quarter, except as provided in subsection d. of this section.

d. Amounts of credit in excess of the tax due for the reporting period for bulk fuels pumped into the service tanks of vehicles for tax quarters ending prior to July 1, 1996 and refundable pursuant to subsection (b) of section 8 of P.L.1963, c. 44 (C. 54:39A-8), but for the amendments made thereto by section 5 of P.L.1995, c. 347 shall be refunded if the user files an application for the refund within one year following the end of the reporting quarter in which the fuel was pumped into the service tanks of the vehicles, and shall otherwise be subject to the provisions of subsection (a) of section 8 of P.L.1963, c. 44.

e. Notwithstanding the provisions of section 10 of P.L.1963, c. 44 (C. 54:39A-10) to the contrary, cards and markers issued prior to July 1, 1996, and still valid on that date shall remain valid through December 31, 1996, except as provided in subsection c. of section 10 of P.L.1963, c. 44.