N.J. Stat. § 54:39-148

Current through L. 2024, c. 80.
Section 54:39-148 - Additional powers of director

In addition to the powers granted to the director by P.L. 2010, c. 22(C.54:39-101 et al.), the director is authorized and empowered:

a. to make, adopt and amend rules and regulations appropriate to carrying out P.L. 2010, c. 22(C.54:39-101 et al.) and accomplishing its purposes;
b. to delegate the director's functions hereunder to any officer or employee of the director's division, or to federal government employees or persons operating under contract with this State, such of the director's powers as the director may deem necessary to carry out efficiently the provisions of P.L. 2010, c. 22(C.54:39-101 et al.), and the person or persons to whom such power has been delegated shall possess and may exercise all of the power and perform all of the duties herein conferred and imposed upon the director;
c. to arrange for the institution of programs of cooperation with other departments, divisions, and agencies of the State of New Jersey such as but not limited to the Office of Weights and Measures of the Division of Consumer Affairs in the Department of Law and Public Safety, Motor Carrier Services in the Motor Vehicle Commission, or the Board of Regulatory Commissioners, if a program may be necessary to ensure effective administration and enforcement of P.L. 2010, c. 22(C.54:39-101 et al.);
d. to conduct investigations as necessary to enforce the provisions of P.L. 2010, c. 22(C.54:39-101 et al.);
e. to prescribe forms upon which reports are made to the director and all other forms and information the director deems necessary to enforce the provisions of P.L. 2010, c. 22(C.54:39-101 et al.), and may require periodic submission of information from any person dealing in, transporting or storing fuel;
f. to conduct joint audits, subject to specific agreements with any agency of the United States of America, with another state, or through National or Regional Tax Associations, of the obligations of any license holder, arising out of P.L. 2010, c. 22(C.54:39-101 et al.). Notwithstanding the provisions of R.S. 54:50-8 to the contrary, if any, the agreements may provide for exchange of the records and files of the director respecting the administration of P.L. 2010, c. 22(C.54:39-101 et al.) or of any other State tax law;
g. to require the licensure of any person not otherwise required to be licensed pursuant to P.L. 2010, c. 22(C.54:39-101 et al.) dealing in, transporting or storing fuel, and to issue licenses for the terms and for the fees, as the director may prescribe; the director may decline to issue a license, or revoke a license issued, for good cause including, but not limited to, the standards provided by subsections c. and d. of section 28 of P.L. 2010, c. 22(C.54:39-128);
h. to co-collect with the tax imposed pursuant to P.L. 2010, c. 22(C.54:39-101 et al.), the tax imposed pursuant to the "Petroleum Products Gross Receipts Tax Act," P.L. 1990, c.42 (C.54:15B-1 et seq.) pursuant to such procedures as the director may prescribe.

N.J.S. § 54:39-148

Added by L. 2010, c. 22,s. 48, eff. 6/29/2010, op. 1/1/2011(as amended by L. 2010, c. 79,s. 29, eff. 10/1/2010).