{"data":{"id":"us-nj/n.j.-stat.-54-39a-5","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:39A-5","heading":"Quarterly payments;  calculation","body":"The tax hereby imposed shall be paid by each user quarterly to the director  on or before the last day of the month following the end of the tax quarter and  shall be calculated upon the amount of motor fuels used in its operations  within this State by each such user during the quarter ending on the last day  of the preceding month.\nL.1963, c. 44, s. 5.  Amended by L.1973, c. 117, s. 6, eff. July 1, 1972.","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":"9d914d7a9de476c57f50dbcfa63c0f9ee8d32330a116abe8b5fffa492975a0c0","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-39a-4","next":"us-nj/n.j.-stat.-54-39a-6"},"notice":"GroundRules: Original legal text. Not legal advice."}