N.J. Admin. Code § 13:18-3.10

Current through Register Vol. 56, No. 11, June 3, 2024

Section 13:18-3.10 - Credit; refunds

(a) Every licensee shall receive credit for fuel taxes paid on fuel consumed outside the jurisdiction where the fuel was purchased. Such credit shall be the equivalent to the rate per gallon for tax paid by a licensee in effect for any particular reporting period.

(b) Credit may be used to offset motor fuels use tax liability of the licensee in the current period or until eight calendar quarters have elapsed since the end of the calendar quarter in which the credit was accrued. Credit(s) shall expire after eight quarters unless offset.

(c) A licensee shall receive, on request, a refund for any accumulated credits within the two-year period commencing with the end of the reporting period from which the credit was derived. Refunds shall be withheld from the licensee if such licensee is delinquent on any amounts due to be paid or collected pursuant to IFTA, unless such amount is under appeal.

(d) A refund determined to be properly due shall be paid within 90 calendar days after receipt of request for payment by a licensee. If not paid within 90 calendar days, interest at the rate of one percent per month or fraction thereof shall begin to accrue on the date of the filing by the taxpayer of a claim for refund.

(e) A licensee shall file a request for refund in the manner and on forms prescribed by the Chief Administrator. A refund request shall be rejected if the licensee has not complied with the provisions of this subsection and IFTA.

(f) Refunds of fuel use tax for exempt fuel, such as fuel used in refrigeration units, purchased in New Jersey must be claimed from, and in accordance with the procedures of, the New Jersey Division of Taxation. If such fuel is purchased elsewhere, the licensee must apply directly to applicable member jurisdictions.

(g) All fuel placed into supply tanks of qualified motor vehicles must be reported as taxable on the tax report being filed and must be included in the mile per gallon calculation filed with New Jersey.

N.J. Admin. Code § 13:18-3.10

Amended by R.2005 d.359, effective 11/7/2005.
See: 37 New Jersey Register 1484(a), 37 New Jersey Register 4299(a).
In (e), substituted "Chief Administrator" for "Director".