N.J. Admin. Code § 18:9-1.2
Current through Register Vol. 56, No. 24, December 18, 2024
Section 18:9-1.2 - Filing of monthly reports, payments, and quarterly returns(a) All gas and electric light, heat, and power corporations subject to the UTUA must, on or before the 20th day of the month following the first and second month of each quarterly filing period: 1. In a manner prescribed by the Director of the Division of Taxation, report its Sales and Use Tax - Energy liability for the month and the remaining balance of its available credit resulting from the payment made in accordance with N.J.S.A. 54:30A-116; and2. Pay an amount equal to its Sales and Use Tax - Energy liability for the month, less any available credit resulting from the payment made in accordance with N.J.S.A. 54:30A-116.(b) All gas and electric light, heat, and power corporations subject to the UTUA shall file a quarterly return (Form ST-50EN) with the Division of Taxation and remit any payment due on or before the 20th day of the month following the quarter covered by the return.N.J. Admin. Code § 18:9-1.2
Adopted by 47 N.J.R. 276(a), effective 1/20/2015