N.J. Admin. Code § 13:18-3.6

Current through Register Vol. 56, No. 24, December 18, 2024

Section 13:18-3.6 - Tax reports; due dates

(a) Each licensee shall, on or before the last day of January, April, July and October of each year, make to the Chief Administrator such aggregate reports of the licensee's entire operations during the quarter ending on the last day of the preceding month as the Chief Administrator may require.

(b) Each licensee shall accompany the quarterly reports with a single remittance, in total amount equal to the net taxes due all member jurisdictions, made payable to the New Jersey Motor Vehicle Commission.

(c) The Chief Administrator may require a licensee to post a bond when timely reports have not been filed, tax due has not been remitted, or when payment has been dishonored.

(d) If the licensee is required to post bond in guarantee of fuel tax payment, the Chief Administrator may require that payment be in the form of certified funds.

(e) Each quarterly tax report shall reflect operations for the previous calendar quarter, and shall be filed even where no operations were conducted during the reporting period.

(f) The tax report filed by the licensee shall be due on the last day of the month immediately following the close of the quarter for which the report is due. Reports postmarked with U.S. or Canadian Postal Service postmark by the due date or otherwise verified as timely delivered shall be considered timely filed.

1. In the event the licensee files the report by personal delivery, the Motor Vehicle Commission date-received stamp shall be conclusive evidence of the filing date.

2. Reports not filed by the due date shall be considered late and any taxes due considered delinquent.

N.J. Admin. Code § 13:18-3.6

Amended by R.2005 d.359, effective 11/7/2005.
See: 37 N.J.R. 1484(a), 37 N.J.R. 4299(a).
In (a), (c) and (d), substituted "Chief Administrator" for "Director" throughout; in (b) and (f)1, substituted "Motor Vehicle Commission" for "Division of Motor Vehicle"; also in (c), substituted "when" for "where" throughout.
Amended by R.2011 d.106, effective 4/4/2011.
See: 42 N.J.R. 2309(a), 43 N.J.R. 882(a).
In (b), inserted "the" preceding "New Jersey Motor Vehicle Commission".