New Jersey legal term
Untaxed special fuel in New Jersey Criminal Law
Current through 2026 New Jersey legislative session
In New Jersey criminal law, “Untaxed special fuel” is a term defined by statute rather than by its everyday meaning. Its statutory definition — quoted verbatim below — controls how the term is applied throughout the New Jersey criminal code.
What does “Untaxed special fuel” mean in New Jersey criminal law?
"Untaxed special fuel" means diesel fuel, No. 2 fuel oil and kerosene on which the motor fuel tax imposed pursuant to R.S.54:39-1 et seq. is not paid that is delivered, possessed, sold or transferred in this State in a manner not authorized pursuant to R.S.54:39-1 et seq. or P.L.1938, c.163 (C.56:6-1 et seq.). amended 1979, c.344, s.1; 1981, c.290, s.46; 1992, c.23, s.70; 2004, c.150, s.3; 2011, c.80, s.4; 2019, c.147, s.10; 2021, c.353, s.2. (N.J.S.A. 2C:64-1)
Statutes defining or using this term
Related terms in the same statutes
This reference is informational and is not legal advice.