Statutes, codes, and regulations
New Jersey Administrative Code
Title 18 - TREASURY - TAXATIONChapter 18 - MOTOR FUEL TAX
Subchapter 7 - IMPOSITION OF TAX AND TAX REPORTING
Section 18:18-7.3 - Tax reports using fractions of a gallon for all taxpayers

N.J. Admin. Code § 18:18-7.3

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Current through Register Vol. 56, No. 24, December 18, 2024
Section 18:18-7.3 - Tax reports using fractions of a gallon for all taxpayers
(a) Taxpayers, when reporting transactions involving gallons of fuel, are required to increase to one gallon all fractions of 1/2 or more and to drop from accountability all fractions less than 1/2 gallon;
(b) The tax must be paid on this basis.

N.J. Admin. Code § 18:18-7.3

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