N.J.A.C. 18:18-7.3 - Tax Reports Using Fractions of a Gallon for All Taxpayers

(a) Taxpayers, when reporting transactions involving gallons of fuel, are required to increase to one gallon all fractions of 1/2 or more and to drop from accountability all fractions less than 1/2 gallon;

(b) The tax must be paid on this basis.