N.J. Stat. § 54:39A-3: User's tax

3. Every user shall pay a tax equivalent to the rate per gallon of the motor fuel tax which is in effect for the reporting period, calculated on the amount of motor fuels used in its operations within this State.

L.1963,c.44,s.3; amended 1973,c.117,s.4; 1995,c.347,s.2.