N.J. Admin. Code § 18:18-15.4

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

Section 18:18-15.4 - Payment of refunds; time limit; false statements and/or fraudulent payments; crimes

(a) Upon approval by the Director, a warrant will be drawn upon the State Treasurer for the amount of such claim in favor of such claimant and such warrant will be paid from the tax collected on motor fuel.

(b) The application for reimbursements and repayments must be filed with the Director on or before the last business day of the sixth month following that in which the fuel in question were purchased.

(c) Any person or member of any firm or the officer or agent of any corporation who makes any false statement in any application required for the reimbursement and repayment of any taxes, or who collects or causes to be repaid to him or her or to any other person any such reimbursement or refund without being entitled to the same shall be guilty of a crime. See N.J.A.C. 18:18-12.10.

N.J. Admin. Code § 18:18-15.4

Amended by 49 N.J.R. 2805(c), effective 8/21/2017