N.J. Stat. § 54:39-137
If the tax imposed by P.L. 2010, c. 22(C.54:39-101 et al.) is not precollected and must be paid by the consumer in accordance with section 26 of P.L. 2010, c. 22(C.54:39-126), the tax is due and payable by the consumer on the 20th day of each month for the purchases made in the preceding calendar month. The consumer shall file with the director, on forms furnished by the director, a return showing in detail the total purchase price of the fuel, the number of gallons purchased or blended, the location of the purchase, the blend stocks and motor fuel components, if any, and other information as the director may prescribe. With each return, the consumer shall remit to the director the amount of tax shown on the return to be due.
N.J.S. § 54:39-137