New Jersey Statutes 54:39-118. Elections permitted by certain suppliers
Terms Used In New Jersey Statutes 54:39-118
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- person: includes corporations, companies, associations, societies, firms, partnerships and joint stock companies as well as individuals, unless restricted by the context to an individual as distinguished from a corporate entity or specifically restricted to one or some of the above enumerated synonyms and, when used to designate the owner of property which may be the subject of an offense, includes this State, the United States, any other State of the United States as defined infra and any foreign country or government lawfully owning or possessing property within this State. See New Jersey Statutes 1:1-2
- State: extends to and includes any State, territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
b. The election allowed by this section shall be made by filing a “notice of election” with the director, in the form and manner as the director by regulation may prescribe.
c. The director shall publish a list of suppliers electing pursuant to this section.
d. The absence of an election by a supplier in accordance with this section shall in no way relieve the supplier of responsibility for remitting the tax imposed by the “Motor Fuel Tax Act,” P.L.2010, c.22 (C. 54:39-101 et seq.) upon the removal from an out-of-State terminal for import into this State by the supplier.
e. A supplier that makes the election allowed by this section shall precollect the tax imposed by P.L.2010, c.22 (C. 54:39-101 et al.) on all removals from a qualified terminal on its account as a position holder, or as a person receiving fuel from a position holder pursuant to a terminal bulk transfer, without regard to the license status of the person acquiring the fuel from the supplier, the point or terms of sale, or the character of delivery.
f. Each supplier who elects to precollect the tax imposed by P.L.2010, c.22 (C. 54:39-101 et al.) agrees to waive any defense that this State lacks jurisdiction to require collection on all out-of-State sales by such person as to which the person had knowledge that the shipments were destined for this State and that this State imposes the requirement pursuant to this subsection under its general police powers to regulate the movement of fuels.
L.2010, c.22, s.18.