N.J.A.C. 18:22-8.1 - Information Required on Returns; Due Dates

(a) Every taxpayer shall, on or before September 1 of each year, file to the Director an Affidavit of Line Length showing, as of July 1 of such year:

1. The length of the taxpayer's lines and mains along, in, on, or over any public street, highway, road, or other public place in this State, exclusive of service connections, stated separately for each class of business; and

2. The whole length of the taxpayer's lines and mains in this State, exclusive of service connections, stated separately for each class of business.

(b) Every taxpayer shall, on or before February 1 of the tax year, file to the Director an Excise Tax Report showing:

1. The gross receipts for the pre-tax year from the business over, on, in, through, or from the taxpayer's lines and mains in this State, stated separately for each class of business; and

2. The gross receipts for the pre-tax year from the business over, on, in, through, or from the whole of the taxpayer's lines and mains in this State, stated separately for each class of business.

(c) The information required in (a) and (b) above must be submitted on the forms available from the New Jersey Division of Taxation, Public Utility Tax Section, PO Box 246, Trenton, NJ 08695-0246 or go to http://www.nj.gov/treasury/taxation/prntmisc.shtml#utility.