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- N.J. Stat. § 54:38-6 · Assessment and collection; disposition of proceeds; executors personally liable; liens.
- N.J. Stat. § 54:38-7 · Copy of federal estate tax; alternate forms.
- N.J. Stat. § 54:38-10 · Jurisdiction of tax court; claim for refund.
- N.J. Stat. § 54:38-11 · Funds out of which tax is payable
- N.J. Stat. § 54:38-12 · Certificate of inheritance withheld until tax paid; exception
- N.J. Stat. § 54:38-13 · Purpose of chapter; liberal construction
- N.J. Stat. § 54:38-14 · Estates subject to tax
- N.J. Stat. § 54:38-15 · Constitutional construction
- N.J. Stat. § 54:38-16 · Other state taxes and liens unaffected
- N.J. Stat. § 54:38A-1 · Reasonable doubt as to domicile of decedent; settlement
- N.J. Stat. § 54:38A-2 · Effective date
- N.J. Stat. § 54:38A-3 · Compromise and settlement of certain tax claims or liens; waiver of defenses
- N.J. Stat. § 54:38A-4 · Payment pursuant to compromise
- N.J. Stat. § 54:38A-5 · Act cumulative; liberal construction
- N.J. Stat. § 54:38A-6 · Partial invalidity
- N.J. Stat. § 54:39-101 · Short title.
- N.J. Stat. § 54:39-102 · Definitions relative to taxation of motor fuel.
- N.J. Stat. § 54:39-103 · Tax imposed on fuel used, consumed in State.
- N.J. Stat. § 54:39-104 · Measurement by invoiced gallons of fuel removed.
- N.J. Stat. § 54:39-105 · Records of fuel received, sold, used; report.
- N.J. Stat. § 54:39-106 · Report to director.
- N.J. Stat. § 54:39-107 · Transporter reports, registration of fuel conveyance.
- N.J. Stat. § 54:39-108 · Licenses required for retail sale of fuel.
- N.J. Stat. § 54:39-109 · Terminal operator's license required, report.
- N.J. Stat. § 54:39-110 · Fuel presumed to be used, consumed on State highways to propel motor vehicles.
- N.J. Stat. § 54:39-111 · Excise tax imposed, determination of liability.
- N.J. Stat. § 54:39-112 · Exemptions from tax.
- N.J. Stat. § 54:39-113 · Tax exemption for certain sales; documentation from seller required.
- N.J. Stat. § 54:39-114 · Procedure for claiming a refund.
- N.J. Stat. § 54:39-115 · Personal liability for tax imposed, precollected, paid.
- N.J. Stat. § 54:39-116 · Responsibility for precollection for fuel imported from another state.
- N.J. Stat. § 54:39-117 · Import verification number required, certain circumstances.
- N.J. Stat. § 54:39-118 · Elections permitted by certain suppliers.
- N.J. Stat. § 54:39-119 · Precollection remittance to State by person removing fuel from facility.
- N.J. Stat. § 54:39-120 · Liability for tax by terminal operator; exemptions.
- N.J. Stat. § 54:39-121 · Election as to timing of remittance by licensed distributor.
- N.J. Stat. § 54:39-122 · Evidence presented by purchaser.
- N.J. Stat. § 54:39-123 · Fiduciary duty of supplier to remit tax.
- N.J. Stat. § 54:39-124 · Eligibility of supplier for credit.
- N.J. Stat. § 54:39-125 · Tax remitted by electronic fund transfer.
- N.J. Stat. § 54:39-126 · Liability for tax upon delivery; exemptions.
- N.J. Stat. § 54:39-127 · Final report.
- N.J. Stat. § 54:39-128 · Application for license; fee, term.
- N.J. Stat. § 54:39-129 · Deposits in lieu of bonds.
- N.J. Stat. § 54:39-130 · Supplier's license, permissive supplier's license, posting of bond.
- N.J. Stat. § 54:39-131 · Terminal operator's license.
- N.J. Stat. § 54:39-132 · Report of deliveries of fuel in bulk.
- N.J. Stat. § 54:39-133 · Distributor's license.
- N.J. Stat. § 54:39-134 · Bond posted by distributor.
- N.J. Stat. § 54:39-135 · Issuance of license.
- N.J. Stat. § 54:39-136 · Suspension, revocation of license.
- N.J. Stat. § 54:39-137 · Tax due, payable on 20th day of month.
- N.J. Stat. § 54:39-137a · Distributor allowed credit against payment; "bad debt" defined.
- N.J. Stat. § 54:39-138 · Provision of shipping document to driver of transportation vehicle.
- N.J. Stat. § 54:39-139 · Requirements for transportation of fuel on public highways.
- N.J. Stat. § 54:39-140 · Reliance on representation of transporter, shipper, agent.
- N.J. Stat. § 54:39-141 · Payment of tax required.
- N.J. Stat. § 54:39-142 · Requirements for operation of fuel transportation vehicle.
- N.J. Stat. § 54:39-143 · Conditions for entering onto State highways transporting fuel.
- N.J. Stat. § 54:39-144 · Prohibited use of dyed fuel.
- N.J. Stat. § 54:39-145 · Notice provided.
- N.J. Stat. § 54:39-146 · Inspections permitted by director.
- N.J. Stat. § 54:39-147 · Audit, examination authorized.
- N.J. Stat. § 54:39-148 · Additional powers of director.
- N.J. Stat. § 54:39-149 · Disposition of moneys received from taxes on aircraft fuel.
- N.J. Stat. § 54:39-150 · Tax on fuel held in storage.
- N.J. Stat. § 54:39A-1 · Short title
- N.J. Stat. § 54:39A-1.1 · Operation, effect of 1995 amendments
- N.J. Stat. § 54:39A-2 · Definitions.
- N.J. Stat. § 54:39A-3 · User's tax
- N.J. Stat. § 54:39A-4 · Quarterly reports; exemptions
- N.J. Stat. § 54:39A-5 · Quarterly payments; calculation
- N.J. Stat. § 54:39A-6 · Computation of fuel use; records
- N.J. Stat. § 54:39A-8 · Credit for motor fuel tax paid
- N.J. Stat. § 54:39A-9 · Records
- N.J. Stat. § 54:39A-10 · Identification cards, markers; registration fee; permit; revocation
- N.J. Stat. § 54:39A-11 · Examination of returns, assessment of additional taxes, etc.
- N.J. Stat. § 54:39A-19 · Claim for refund
- N.J. Stat. § 54:39A-20 · False statements; violations; penalties
- N.J. Stat. § 54:39A-21 · Additional taxes and fees
- N.J. Stat. § 54:39A-22 · Enforcement assistance
- N.J. Stat. § 54:39A-23 · Availability of records of other agencies
- N.J. Stat. § 54:39A-24 · Regulations, International Fuel Tax Agreement
- N.J. Stat. § 54:39A-29 · "Motor fuel use tax distribution fund" created
- N.J. Stat. § 54:40A-1 · Short title
- N.J. Stat. § 54:40A-2 · Cigarette tax definitions.
- N.J. Stat. § 54:40A-3 · Licenses required
- N.J. Stat. § 54:40A-4 · License; issuance, fees.
- N.J. Stat. § 54:40A-4.1 · Sign required; violations, penalties.
- N.J. Stat. § 54:40A-4.2 · Sale of single, less than packs of 20; violations, fine.
- N.J. Stat. § 54:40A-4.3 · Enforcement of single, less than packs of 20 sale violations.
- N.J. Stat. § 54:40A-5 · Revocation of license
- N.J. Stat. § 54:40A-6 · License required in addition to other license
- N.J. Stat. § 54:40A-7 · Reports required; penalty required for not filing reports.
- N.J. Stat. § 54:40A-7.1 · Monthly report produced by director.
- N.J. Stat. § 54:40A-8 · Tax imposed; rate.
- N.J. Stat. § 54:40A-9 · Sales to the State and political subdivisions of the State
- N.J. Stat. § 54:40A-9.1 · Sales by licensed manufacturers to licensed distributors
- N.J. Stat. § 54:40A-10 · Sales exempt from taxes
- N.J. Stat. § 54:40A-11 · Director to provide revenue stamps.