N.J. Admin. Code § 13:18-3.3

Current through Register Vol. 56, No. 12, June 17, 2024

Section 13:18-3.3 - Identification card/license; identification markers/decals

(a) For each approved application for IFTA credentials, the Chief Administrator shall issue one license identification cab card per fleet in paper and/or electronic form and two identification marker/decals for each vehicle listed on the application as part of that particular fleet.

(b) The license and decals shall qualify the licensee to operate in all member jurisdictions without further licensing requirements or identification requirements regarding motor fuels use taxes.

(c) The license shall expire on December 31 of each IFTA licensing year.

(d) The original cab card (license), if issued in paper form, shall be kept in the licensee's principal place of business. The licensee may photocopy the card and carry such photocopy in each qualified vehicle or carry an electronic image of the credentials in lieu of the paper form.

(e) The form and content of the license and decal shall be as specified in the IFTA Articles of Agreement.

(f) Decals shall be issued annually to coincide with the IFTA license, and the licensee's identification account number shall not be changed from year to year unless the license is canceled or revoked. The Chief Administrator shall determine if the account number shall be changed or retained upon reinstatement of IFTA privileges and licensing after such cancellation or revocation.

(g) The decals shall be securely affixed to the exterior portion of the cab's passenger and driver's side.

(h) The Chief Administrator shall recall the identification card and decals if a licensee has failed to pay any monies or file any report due pursuant to this subchapter or any other law or rule administered by the Chief Administrator.

(i) The Chief Administrator shall mail written notice stating the reason(s) for recall to the licensee's principal place of business by ordinary mail.

1. A licensee may appeal such recall by making a written request for a conference before the recall is effective provided such request was mailed within 30 days of issuance of the notice of recall.

2. The sole issue to be resolved at such conference is whether or not the licensee in fact did fail to pay monies due or to file such report. The licensee shall bear the burden of proof.

3. The conference in such cases shall be conducted by the Manager, Motor Carriers Unit, Motor Vehicle Commission, or such individual as he or she may designate. Notice of the determination made at such conference shall be given to the licensee at the close of the conference. If the determination is adverse to the applicant, the recall shall be effective immediately.

4. A licensee who disagrees with the Chief Administrator's determination to recall an identification card and decals may, within 90 days after the date of the written determination, appeal to the Tax Court of New Jersey by filing a complaint with the New Jersey Tax Court pursuant to New Jersey Court Rules.

(j) The Chief Administrator shall cancel a license upon request from the licensee on forms and in a manner prescribed by the Chief Administrator.

(k) The Chief Administrator, for cause, may require a licensee to post a bond when it is determined that the licensee has failed to file timely reports or has failed to pay tax due.

(l) Improper use of the license or decal by the licensee is cause for recall or revocation of the license.

(m) Qualified motor vehicles that are operated by more than one IFTA licensee during a given calendar year may display decals for each active licensee concurrently.

(n) If a vehicle is sold, traded or otherwise passes from the control of the licensee, the decals shall be removed from the vehicle by the licensee and surrendered to the Chief Administrator within 48 hours of such sale, trade or loss of control. If a licensee discontinues business in this State, the identification card shall also be surrendered. The licensee to whom the identification card and decals were issued shall be liable for taxes applicable to the operations of the vehicles licensed pursuant to IFTA through the date the card and/or decals were surrendered. In the event the vehicle is that of an owner/operator who fails to surrender the decals to the licensee before leaving service, the licensee's liability will terminate upon the date of notification to the Chief Administrator providing the serial number of the decals and the name and address of the person having possession of same. The provisions of this subsection shall not apply if the vehicle has been stolen and a report of such theft has been made to an appropriate law enforcement agency.

N.J. Admin. Code § 13:18-3.3

Amended by 51 N.J.R. 1281(a), effective 8/5/2019