N.J.S.A. 39:3-5.1

Federal tax payment required

39:3-5.1. Federal tax payment required The Director of the Division of Motor Vehicles shall refuse registration of a vehicle which is subject to the federal heavy vehicle use tax if the applicant has failed to furnish proof of payment, in the form prescribed by the United States Secretary of the Treasury, that the federal heavy vehicle use tax imposed by section 4481 of the Internal Revenue Code of 1954 (26 U.S.C. s. 4481) has been paid. L. 1985, c. 387, s. 1, eff. Dec. 19, 1985.

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This is the verbatim text of N.J.S.A. 39:3-5.1, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.

N.J.S.A. 39:3-5.1 — Federal tax payment required | Kyzer