{"data":{"id":"us-nj/n.j.-stat.-54-39-103","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:39-103","heading":"Tax imposed on fuel used, consumed in State.","body":"3. a. A tax is imposed on fuel used or consumed in this State as follows:\n(1)\tMotor fuel:\n(a)\tat the rate of 10.5 cents per gallon for:\ngasoline and\nblended fuel that contains gasoline or that is intended for use as gasoline;\n(b)\tat the rate of 13.5 cents per gallon for:\ndiesel fuel,\nblended fuel that contains diesel fuel or that is intended for use as diesel fuel, and\nkerosene;\n(2)\tLiquefied Petroleum Gas:\nat the rate of one-half of the tax imposed under subsection a. of this section on gasoline, or 5.25 cents per gallon;\n(3)\tAviation gasoline:\nat the rate of 10.5 cents per gallon.\nb.\tIn addition to the tax, if any, imposed pursuant to subsection a. of this section a tax is imposed on aviation fuel for distribution to a general aviation airport at the rate of 2 cents per gallon.\nc.\tThe taxes imposed by this section are imposed on the consumer, but shall be precollected pursuant to the terms of the \"Motor Fuel Tax Act,\" P.L.2010, c.22 (C.54:39-101 et seq.), for the facility and convenience of the consumer.\nL.2010, c.22, s.3; amended 2010, c.79, s.2.","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":"7e3aadff94d239f1747e75d508b80791e1d59079c667f5e3f0ff71d12f9ff71d","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-39-102","next":"us-nj/n.j.-stat.-54-39-104"},"notice":"GroundRules: Original legal text. Not legal advice."}