Motor Fuel Refund Instructions (Page 5 of 7) in pdf

Motor Fuel Refund Instructions Page 5

REFUNDABLE MOTOR FUEL TAXES

Listed below are the refundable uses of New Jersey Motor Fuel Taxes.

New Jersey Administrative Code

18:18-15.1 Refundable uses; application for refund, supporting tax paid invoices;

distributor procedure

(a) Any person who uses any fuels for any of the purposes listed in (d) below and

who has paid the tax for such fuels hereby required to be paid, will be

reimbursed and repaid the amount of tax so paid upon presenting to the Director

an application for reimbursement or repayment, which application must be

verified by a declaration of the applicant that the statements contained therein

are true.

(b) The application for reimbursement or repayment must be supported by an

invoice, or invoices, showing:

1. The name and address of the person from whom purchased;

2. The name of the purchaser;

3. The date of the purchase;

4. The number of gallons purchased;

5. The price paid per gallon; and

6. An acknowledgement by the seller that payment of the cost of the fuel, including the

tax thereon, has been made.

corrections or erasures appear on the face thereof.

(d) For the purpose of this section, the following uses of motor fuel may entitle the

taxpayer to a refund provided all the requirements of this section are met:

1. Autobuses while being operated over the highways of this State in those

municipalities to which the operator has paid a monthly franchise tax for the use of

the streets therein;

2. Autobuses while being operated over the highways of this State in a regular route

bus operation as defined in N.J.S.A. 48:4-1 and under operating authority conferred

pursuant to N.J.S.A. 48:4-3 (Certificate of public convenience and necessity).

Autobuses while providing bus service under a contract with the New Jersey

Transit Corporation or under a contract with a county for special or rural

transportation bus service subject to the jurisdiction of the New Jersey Transit

Motor Fuel Refund Instructions Page 5