N.J. Admin. Code Tit. 18, ch. 18 - MOTOR FUEL TAX

  1. Subchapter 1 - DEFINITIONS (§ 18:18-1.1)
  2. Subchapter 2 - LICENSING (§ 18:18-2.1 to 18:18-2.11 through 18:18-2.13)
  3. Subchapter 3 - SUPPLIER'S LICENSE; BONDS REQUIRED; RECORDS (§ 18:18-3.1 to 18:18-3.25 through 18:18-3.31)
  4. Subchapter 4 - RETAIL DEALERS AND TRANSPORT LICENSES (§ 18:18-4.1 to 18:18-4.10)
  5. Subchapter 5 - RESERVED (§ 18:18-5.1 to 18:18-5.21 through 18:18-5.23)
  6. Subchapter 6 - CORPORATIONS (§ 18:18-6.1 to 18:18-6.4 through 18:18-6.8)
  7. Subchapter 7 - IMPOSITION OF TAX AND TAX REPORTING (§ 18:18-7.1 to 18:18-7.12 through 18:18-7.13)
  8. Subchapter 8 - FUEL CARRIERS (§ 18:18-8.1 to 18:18-8.12)
  9. Subchapter 9 - RESERVED, version 2 (§ 18:18-9.1 to 18:18-9.4 through 18:18-9.5)
  10. Subchapter 10 - TAX PAID IN ERROR-REFUND AND APPEALS (§ 18:18-10.1 to 18:18-10.3 through 18:18-10.4)
  11. Subchapter 11 - COLLECTION OF TAXES (§ 18:18-11.1 to 18:18-11.4 through 18:18-11.6)
  12. Subchapter 12 - OFFENSES, FINES AND PENALTIES (§ 18:18-12.1 to 18:18-12.19)
  13. Subchapter 13 - PROCEDURE FOR COLLECTION OF FINES AND PENALTIES (§ 18:18-13.1 to 18:18-13.4 through 18:18-13.6)
  14. Subchapter 14 - RESERVED (§ 18:18-14.1 to 18:18-14.4)
  15. Subchapter 15 - REFUNDS (§ 18:18-15.1 to 18:18-15.20)

Notes

N.J. Admin. Code Tit. 18, ch. 18
CHAPTER SOURCE AND EFFECTIVE DATE:
R.2024 d.121, effective 11/14/2024.
See: 56 N.J.R. 1781(a), 56 N.J.R. 2338(a).
CHAPTER HISTORICAL NOTE:
Chapter 18, Motor Fuels Tax, was filed and became effective prior to 9/1/1969.
Pursuant to Executive Order No. 66(1978), Chapter 18, Motor Fuels Tax, was readopted as R.1984 d.142, effective 4/2/1984. See: 16 N.J.R. 358(b), 16 N.J.R. 926(a).
Pursuant to Executive Order No. 66(1978), Chapter 18, Motor Fuels Tax, was readopted as R.1989 d.198, effective 3/14/1989. See: 21 N.J.R. 125(b), 21 N.J.R. 1020(a).
Pursuant to Executive Order No. 66(1978), Chapter 18, Motor Fuels Tax, was readopted as R.1994 d.187, effective 3/14/1994. See: 26 N.J.R. 777(a), 26 N.J.R. 1706(a).
Pursuant to Executive Order No. 66(1978), Chapter 18, Motor Fuels Tax, was readopted as R.1999 d.85, effective 2/16/1999. See: 30 N.J.R. 3610(a), 31 N.J.R. 777(b).
Chapter 18, Motor Fuels Tax, was adopted as new rules by R.2004 d.370, effective 10/4/2004. See: 36 N.J.R. 2304(a), 36 N.J.R. 4488(a).
Chapter 18, Motor Fuels Tax, was readopted as R.2010 d.051, effective 2/2/2010. See: 41 N.J.R. 4057(a), 42 N.J.R. 638(a).
In accordance with N.J.S.A. 52:14B-5.1b, Chapter 18, Motor Fuels Tax, was scheduled to expire on 2/2/2017. See: 43 N.J.R. 1203(a).
Chapter 18, Motor Fuels Tax, was readopted as R.2017 d.158, effective 7/26/2017. As a part of R.2017 d.158, the chapter was renamed Motor Fuel Tax; Subchapter 3, Distributor's, Importer's and Gasoline Jobber's License; Bonds Required; Records, was renamed Supplier's License; Bonds Required; Records; Subchapter 4, Wholesale and Retail Dealers and Transport Licenses, was renamed Retail Dealers and Transport Licenses; Subchapter 12, Offenses, Fines and Penalties, was renamed Offenses, Fines, and Penalties; and Subchapter 5, Seller of Special Fuels License, User of Special Fuels License (I.E., Seller/User), Storage Facility License, Subchapter 9, Exports, and Subchapter 14, Exemptions, were repealed, effective 8/21/2017. See: 49 N.J.R. 402(a), 49 N.J.R. 2805(c).
Chapter 18, Motor Fuel Tax, was readopted as R.2024 d.121, effective 11/14/2024. See: Source and Effective Date. See, also, section annotations.

CHAPTER AUTHORITY:

N.J.S.A. 56:7-31.

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