54:39A-3. User's tax
44 words·~1 min read·
/nj/title-54/chapter-39a/54-39a-3·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
3. Every user shall pay a tax equivalent to the rate per gallon of the motor fuel tax which is in effect for the reporting period, calculated on the amount of motor fuels used in its operations within this State.
L.1963,c.44,s.3; amended 1973,c.117,s.4; 1995,c.347,s.2.