N.J.A.C. 18:18-3.13 - Statements With Consignment

(a) Every supplier, distributor, and terminal operator must also deliver with every consignment of such fuel to a purchaser within this State, a written statement containing the date and number of gallons delivered, the kind and grade of fuel involved, and the names of the purchaser and seller, showing a separate charge for the tax on every gallon.

1. Such a statement is not required where sales of fuel are made at a service station and such fuel are delivered directly into the tank of a vehicle from which such fuel are directly supplied for the propulsion of such vehicle.

2. Such records and written statements are to be preserved by the supplier, distributor, terminal operator, and purchaser respectively for a period of four years and are to be offered for inspection upon the verbal or written demand of the Director or any of his or her duly authorized assistants.