{"data":{"id":"us-nj/n.j.-stat.-54-15b-1","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:15B-1","heading":"Short title","body":"1.\tThis act shall be known and may be cited as the \"Petroleum Products Gross Receipts Tax Act.\"\nL.1990,c.42,s.1.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"9ffeff5c0e2ce7c621527c614682c1813c5166a82d7ddfbead03cf7ba5213f22","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-15-3","next":"us-nj/n.j.-stat.-54-15b-2"},"notice":"GroundRules: Original legal text. Not legal advice."}