N.J.S.A. 54:39-110 — Fuel presumed to be used, consumed on State highways to propel motor vehicles.

54:39-110 Fuel presumed to be used, consumed on State highways to propel motor vehicles. 10. a. Except as otherwise provided in this act, all fuel delivered in this State in a vehicle fuel supply tank is presumed to be used or consumed on the highways in this State in producing or generating power for propelling motor vehicles. b. Subject to proof of exemption pursuant to section 12 of P.L.2010, c.22 (C.54:39-112), all motor fuel is presumed to be used or consumed on the highways of this State to propel motor vehicles if the fuel is: (1) removed from a terminal in this State; or (2) imported into this State other than by a bulk transfer within the terminal transfer system; or (3) delivered into a consumer's bulk storage tank from which motor vehicles can be fueled. L.2010, c.22, s.10; amended 2010, c.79, s.9.

This is the verbatim text of N.J.S.A. 54:39-110, 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.