54:39-103 - Tax imposed on fuel used, consumed in State
54:39-103 Tax imposed on fuel used, consumed in State.
3. a. A tax is imposed on fuel used or consumed in this State as follows:
(1)Motor fuel:
(a)at the rate of 10.5 cents per gallon for:
gasoline and
blended fuel that contains gasoline or that is intended for use as gasoline;
(b)at the rate of 13.5 cents per gallon for:
diesel fuel,
blended fuel that contains diesel fuel or that is intended for use as diesel fuel, and
kerosene;
(2)Liquefied Petroleum Gas:
at the rate of one-half of the tax imposed under subsection a. of this section on gasoline, or 5.25 cents per gallon;
(3)Aviation gasoline:
at the rate of 10.5 cents per gallon.
b.In addition to the tax, if any, imposed pursuant to subsection a. of this section a tax is imposed on aviation fuel for distribution to a general aviation airport at the rate of 2 cents per gallon.
c.The taxes imposed by this section are imposed on the consumer, but shall be precollected pursuant to the terms of the "Motor Fuel Tax Act," P.L.2010, c.22 (C.54:39-101 et seq.), for the facility and convenience of the consumer.
L.2010, c.22, s.3; amended 2010, c.79, s.2.