{"data":{"id":"us-nj/n.j.-stat.-54-39-123","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:39-123","heading":"Fiduciary duty of supplier to remit tax.","body":"23. A supplier has a fiduciary duty to remit to the director the amount of tax imposed by P.L.2010, c.22 (C.54:39-101 et al.) paid to the supplier, in its role as a trustee, by any purchaser, importer, exporter or licensed distributor.  In computing the amount of tax due, the supplier shall be allowed a credit against the tax payable in the amount of tax paid by the supplier that was accrued and remitted to a state, but not received from a licensed distributor.  The director may recover any unpaid tax directly from the purchaser, importer, exporter or licensed distributor.\nL.2010, c.22, s.23; amended 2010, c.79, s.18.","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":"97aa3652a55ec09ae9467bb3e76a4b0be1b296873c5240998f9d9b25d60e8144","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-39-122","next":"us-nj/n.j.-stat.-54-39-124"},"notice":"GroundRules: Original legal text. Not legal advice."}