The New Jersey International Fuel Tax Agreement (IFTA) Form is a critical document for interstate and inter-jurisdictional motor carriers, simplifying the process of reporting fuel taxes across states and Canadian provinces. By streamlining the application process, licensing, and quarterly tax reporting, the IFTA license allows carriers to operate in all member jurisdictions with a single set of credentials. New Jersey serves as a potential base jurisdiction for carriers who meet specific operational and vehicle criteria, offering significant time and cost savings for compliant interstate motor carriers.
The State of New Jersey plays a pivotal role in facilitating interstate and inter-jurisdictional travel for motor carriers through its International Fuel Tax Agreement (IFTA) Licensee Manual, first introduced in January 2006. This agreement, established among states and Canadian Provinces, dramatically simplifies the process of reporting fuel taxes for carriers that operate across state lines or international borders. By obtaining an IFTA license, carriers are granted the convenience of using one set of credentials for travel within all IFTA jurisdictions, submitting a singular quarterly tax report, and generally undergoing audits from only their base jurisdiction. Specifically, for carriers operating qualified motor vehicles that traverse New Jersey highways and also engage in travel within another IFTA jurisdiction, New Jersey can serve as the base jurisdiction. This designation involves maintaining operational control and relevant records within the state or making these accessible in New Jersey. The benefits of IFTA licensing underscore a significant reduction in administrative overhead and time, streamlining the process for interstate carriers to comply with tax reporting obligations efficiently. Furthermore, the manual provides comprehensive guidance on application requirements, fees, credential issuance, reporting mandates, and penalties, ensuring carriers are well-informed about their responsibilities and the advantages of participating in the IFTA program. With technical support readily available from the Motor Vehicle Commission's Motor Carrier Services, the manual aims to facilitate a smoother operational landscape for carriers navigating the complexities of fuel tax reporting across multiple jurisdictions.
STATE OF
NEW JERSEY
INTERNATIONAL
FUEL TAX
AGREEMENT
LICENSEE MANUAL
JANUARY 2006
IFTA Licensee Manual
INTRODUCTION
The purpose of this manual is to outline the steps involved in licensing under the International Fuel Tax Agreement (IFTA). The International Fuel Tax Agreement is an agreement among states and Canadian Provinces to simplify the reporting of fuel taxes by inter-jurisdictional and interstate motor carriers.
Upon application, the carrier's base jurisdiction will issue credentials (license and decals) that will allow the IFTA licensee to travel in all IFTA member jurisdictions.
New Jersey may be your base jurisdiction for IFTA licensing and reporting if:
1.You maintain the operational control and records for qualified motor vehicles in New Jersey or can make those records available in New Jersey.
2.You have qualified motor vehicles that actually travel on New Jersey highways; and
3.You operate in at least one other IFTA member jurisdiction.
The IFTA license offers several benefits to the interstate motor carrier: one application, one set of credentials, one quarterly tax report that reflects the net tax or refund due and in most circumstances one audit conducted by your base jurisdiction. These advantages all lead to cost and time savings for the interstate carrier.
Technical assistance and information concerning the International Fuel Tax Agreement can be obtained by contacting the Motor Vehicle Commission, Motor Carrier Services at the following address:
Motor Vehicle Commission
Motor Carrier Services
IFTA Section
225 E. State Street
P.O. Box 133
Trenton, NJ 08666
(609)633-9400
FAX: (609) 633-9393
Contents
Page i
CONTENTS
I. Key Terms; "Base Jurisdiction" and "Qualified Motor Vehicle"
1
II. Registration
2 - 4
A. Application Requirements
2
B. IFTA Fees
C. IFTA Credentials
2 - 3
1. License
2. Decals
3. Temporary IFTA Permit
4. Single Trip Permits
D. Reporting Requirements
3
E. Penalty and Interest
4
F. Compressed Natural Gas (CNG)
G. Refunds and Credits
H. Tax-Exempt Miles
I. Exempt Fuel Use
III. Lease Agreements and Tax Responsibilities
5
IV. License Cancellation, Suspension, Revocation, Reinstatement, and Renewal
6
A. License Cancellation
B. License Suspension and Revocation
C. License Reinstatement
D. Renewals
V. Record Keeping Requirements
7 - 8
A. Mileage Records
7
B. Fuel Receipts
C. Bulk Fuel Storage
D. Record Retention Period
8
E. Conversion Table
VI. Audit
9
VI. Appeals
VII. Power of Attorney
VIII. Definitions
10 - 14
Page ii
I. KEY TERMS
"Base Jurisdiction" and "Qualified Motor Vehicle"
Two basic terms shape the workings of IFTA. The first term, "base jurisdiction," establishes the jurisdiction to which a carrier will license, obtain decals and make fuel tax payments. Your base jurisdiction will then distribute the appropriate amounts of tax owed to each IFTA member jurisdiction for you. New Jersey may be your base jurisdiction if:
1.Your vehicle(s) is registered in New Jersey.
2.Your vehicle's records are maintained or can be made available in New Jersey; and
3.At least one of your vehicles travels within New Jersey
The second term defines the kinds of vehicles that qualify for an IFTA license. These "qualified motor vehicles" are defined as motor vehicles used, designed or maintained to transport people or property and that:
1.Have two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds, or 11,797 kilograms; or
2.Have three or more axles, regardless of weight; or
3.Are used in combination when such combination exceeds a gross vehicle weight or registered gross vehicle weight of 26,000 pounds or 11,797 kilograms.
Recreational vehicles are not considered qualified vehicles.
If you have more than one fleet operating out of more than one jurisdiction, more than one jurisdiction could qualify as your base jurisdiction. In this instance, the jurisdictions involved may agree
to designate one jurisdiction as your base jurisdiction. This designation must be approved in writing by each affected jurisdiction.
Note: For a list of exempt vehicles, see the definitions.
Key Terms
Page 1
II. REGISTRATION
Any motor carrier based in New Jersey and operating one (1) or more qualified motor vehicles in at least one other IFTA member jurisdiction must file an IFTA License application in New Jersey. If a carrier qualifies as an IFTA licensee but does not wish to participate in the IFTA program, trip permits must be obtained to travel through member jurisdictions in accordance with the regulations of each member jurisdiction. Applications must be filled out completely and typed or printed in ink.
Submit the completed application along with proof of the principal place of business to the New Jersey Motor Vehicle Commission, Motor Carrier Services, IFTA Section, PO 133, 225 E. State Street, Trenton, NJ 08666-0133.
A carrier will not be issued IFTA credentials if its current fuel use tax account is delinquent, or if the carrier was previously licensed in another IFTA member jurisdiction and the carrier's license has been suspended or revoked and is still in that status in that member jurisdiction. The Motor Vehicle Commission will not issue a license if the license application submitted contains misrepresentations, misstatements or omissions of required information.
IFTA licenses are renewed and decals are issued annually. The decals are $10 per set. Refunds will not be issued for excess decal orders or decals ordered in error.
An IFTA license will be issued for each qualified carrier operating in IFTA member jurisdictions. The license or a photocopy of the IFTA license must be maintained in the cab of each qualified motor vehicle. The IFTA license is valid for the calendar year January 1 through December 31. If a carrier is found operating a qualified motor vehicle without an IFTA license, the vehicle operator may be subject to the purchase of a trip permit and a fine.
Two decals will be issued for each qualified motor vehicle operated by the IFTA licensee. IFTA requires that one decal be placed on the exterior of the passenger's side of the power unit. The second decal should be placed on the exterior portion of the driver's side of the power unit. A licensee may request extra decals for fleet additions. Decals that are assigned to new owner-operators whose qualified vehicles are under a long-term lease must be recalled once the lease is terminated. Failure to display the IFTA decals properly may subject the vehicle operator to the purchase of a trip permit and a fine.
This is a permit issued by the base jurisdiction to be carried in a qualified motor vehicle in lieu of permanent annual decals. A temporary permit is vehicle-specific and is valid for a period of thirty (30) days to allow the carrier adequate time to affix the permanent decals. The temporary IFTA permit will
be issued only to currently registered IFTA carriers.
In lieu of registration in a motor fuel use tax program, an interstate motor carrier who operates commercial vehicles in New Jersey must purchase a 96-hour trip permit at an anticipated cost of $25
Registration
Page 2
each. Note: under the same circumstances you will most likely be required to purchase trip permits in other IFTA member jurisdictions, where prices and time periods will vary.
All licensees must file an IFTA quarterly tax report with the Motor Carriers Unit, IFTA Section. The tax due or refund amount is calculated for each member jurisdiction on this report. If there is a net tax due, the licensee will submit a check to the State of New Jersey; if there is a refund due, the licensee will receive a refund check from the State of New Jersey. Tax rates provided with the IFTA quarterly tax report will be current for all member jurisdictions. The following information is required on the IFTA quarterly tax report:
1.Total miles, taxable and nontaxable, traveled by the licensee's qualified motor vehicles in all jurisdictions, IFTA and non-IFTA, including trip permit miles;
2.Total gallons of fuel consumed, taxable and nontaxable, by licensee's qualified motor vehicles in all jurisdictions, IFTA and non-IFTA;
3.Total miles and taxable miles traveled in each member jurisdiction;
4.Taxable gallons consumed in each member jurisdiction;
5.Tax-paid gallons purchased in each member jurisdiction; and
6.Current tax rates for each member jurisdiction.
The IFTA quarterly tax report will be sent to all IFTA licensees at least thirty (30) days before the due date. Failure to receive the quarterly tax report does not release the licensee from reporting obligations.
A quarterly tax report must be filed even if the licensee does not operate or purchase taxable fuel in any IFTA member jurisdiction in a particular quarter.
The due date for the quarterly tax report is the last day of the month immediately following the close of the quarter for which the report is being filed.
These dates are as follows:
Reporting Quarter
Due Date
January--March
April 30
April--June
July 31
July--September
October 31
October--December
January 31
The quarterly tax report must be postmarked by the due date. If the due date is a Saturday, Sunday or legal holiday, the next business day is considered the due date. The licensee will be subject to the IFTA penalty and interest provisions if the report is not filed in a timely manner. Operating suspensions will be applied to delinquent accounts.
Page 3
If a licensee fails to file a report, files a late tax report, or fails to remit any tax due, the licensee is subject to penalty and interest. The penalty for failure to file a tax report when due is the greater of fifty dollars ($50) or ten percent (10%) of the net tax due to all member jurisdictions. Interest is computed on all delinquent taxes due each jurisdiction at a rate of one percent (1%) per month, from the date of the tax due for each month, or fraction thereof, until paid. Delinquent accounts will be subject to suspension.
CNG and other fuels that cannot be measured in gallons must be converted to gallons by using the conversion factor used by the jurisdiction in which the fuel was consumed.
A refund may be claimed on the IFTA tax report for any overpayment of tax in a reporting period. Please check the box on the IFTA tax report if a refund is requested. A refund will be issued after the Commission has determined that all tax liabilities, including any outstanding audit assessments, have been satisfied to all member jurisdictions. A refund may be denied if the licensee is delinquent in filing any quarterly tax report(s).
If a refund is not requested, the credit will be carried forward to the next period. Earned credits will
expire if not used after eight (8) quarters.
H. Tax-exempt Miles
IFTA recognizes that some jurisdictions have unique economic and geographic characteristics that have produced various definitions of tax-exempt miles. If questions arise, contact the individual member jurisdictions. All jurisdictions require supporting documentation.
These miles should be reported. Total miles should be reduced only on the jurisdiction calculation, not the miles per gallon calculation.
IFTA jurisdictions may define specific tax-exempt fuel use in their own jurisdiction. This exemption is
not calculated on the IFTA tax report.
An exemption must be obtained from the jurisdiction in which the tax was paid. The licensee must maintain adequate records to support the exemption claimed and submit a separate refund claim for tax paid on tax-exempt fuel directly to the appropriate taxing jurisdiction.
Page 4
III. LEASE AGREEMENTS AND TAX RESPONSIBILITIES
The carrier operating a vehicle is always responsible for the payment of fuel tax, unless a lease agreement specifically states otherwise. For example, if a carrier leasing a vehicle is stopped by a law enforcement officer and the lease agreement does not show that the lessor is responsible for the payment of fuel tax, the carrier will be held responsible. Similarly, a carrier who is audited by the Commission must have documentation proving that the payment of fuel tax is the responsibility of another party or the carrier must pay the tax.
The following five items, taken directly from the IFTA Articles of Agreement, address the tax responsibility of lessors, lessees, independent contractors and household goods agents.
1.The lessor who is regularly engaged in the business of leasing or renting motor vehicles without drivers for compensation to licensees or other lessees may be deemed to be the licensee, and such lessor may be issued a license if an application has been properly filed and approved by the base jurisdiction.
2.In the case of a carrier using independent contractors under long-term leases (more than 30 days), the lessor and lessee will be given the option of designating which party will report and pay fuel use tax. If the lessee (carrier) assumes responsibility for reporting and paying motor fuel taxes, the base jurisdiction for purposes of this agreement shall be the base jurisdiction of the lessee, regardless of the jurisdiction in which the qualified motor vehicle is registered, for vehicle registration purposes by the lessor.
3.In the case of short-term motor vehicle rental, by a lessor regularly engaged in the business of leasing, or renting motor vehicles without driver, for compensation to licensee or other lessees of 29 days or less, the lessor will report and pay the fuel use tax unless the following two conditions are met:
a.The lessor has a written rental contract that designates the lessee as the party responsible for reporting and paying the fuel use tax; and
b.The lessor has a copy of the lessee's IFTA license which is valid for the term of the rental.
4.In the case of a carrier using independent contractors under short-term/trip leases of 29 days or less, the trip lessor will report and pay all fuel taxes.
In case of a household goods carrier using independent contractors, agents, or service representatives, under intermittent leases, the party liable for fuel tax shall be:
a.The lessee (carrier) when the qualified motor vehicle is being operated under the lessee's jurisdictional operating authority. The base jurisdiction for purposes of this agreement shall be the base jurisdiction of the lessee (carrier), regardless of the jurisdiction in which the qualified motor vehicle is registered for vehicle registration purposes by the lessor or lessee.
b.The lessor (independent contractor, agent, or service representative) when the qualified motor vehicle is being operated under the lessor's jurisdictional operating authority. The base jurisdiction for purposes of this agreement shall be base jurisdiction of the lessor, regardless of the jurisdiction in which the qualified motor vehicle is registered for vehicle registration purposes.
5.No member jurisdiction shall require the filing of such leases, but you must make the leases available upon request of any member jurisdiction.
Lease Agreements and Tax Responsibilities
Page 5
IV. LICENSE CANCELLATION, SUSPENSION, REVOCATION, REINSTATEMENT, AND RENEWAL
The IFTA license may be canceled at the request of any licensee provided all reporting requirements and tax liabilities to all member jurisdictions have been satisfied. The license may be canceled by submitting a written request for cancellation. Upon cancellation, the licensee must destroy the IFTA license and all unused decals.
An IFTA license may be suspended and/or revoked for any of the following reasons:
1.Failure to file an IFTA quarterly tax report;
2.Failure to remit all taxes due all member jurisdictions;
3.Failure to pay and/or protest an audit assessment within the established time period; or
4.Failure to maintain adequate records or make records available when requested.
The Motor Vehicle Commission will notify all member jurisdictions when a suspension or revocation has occurred or has been released. Do not operate vehicles when a license has been revoked or
suspended.
The Motor Vehicle Commission may reinstate an IFTA license once the licensee files all required reports and satisfies all outstanding liabilities due all member jurisdictions.
Renewals are mailed out automatically to active accounts in good standing. Only original renewal documents will be accepted.
License Cancellation, Suspension, Revocation, Reinstatement, and Renewal Page 6
V. RECORD-KEEPING REQUIREMENTS
It is the licensee's responsibility to maintain records of all interstate operations of qualified motor vehicles. The licensee's records must support the information reported on the quarterly tax report. The Individual Vehicle Mileage Record (IVMR), as required for the International Registration Plan, is an acceptable source document for recording vehicle mileage information. Another acceptable source document is a trip report which must include:
1.Date of trip (starting and ending);
2.Trip origin and destination (including city and state);
3.Routes of travel;
4.Beginning and ending odometer readings;
5.Total trip miles;
6.Mileage by jurisdiction;
7.Vehicle unit number; and
8.Licensee's name
The licensee must maintain complete records of all fuel purchases. Separate totals must be compiled for each fuel type. Fuel types include Diesel, Gasoline, Gasohol, Propane and Natural Gas. The fuel records must contain:
1.Date of purchase;
2.Name and address of seller;
3.Number of gallons purchased;
4.Type of fuel purchased;
5.Price per gallon;
6.Unit number or license plate number of the vehicle into which the fuel was placed; and
7.Purchaser's signature
Acceptable fuel receipts include an invoice or a credit card receipt. Receipts which contain alterations or erasures will not be accepted.
A licensee who maintains bulk storage may obtain credit for tax paid on fuel withdrawn from that storage facility if the following records are maintained:
1.Date of withdrawal;
2.Number of gallons withdrawn;
3.Fuel type;
4.Unit number or license plate number of the vehicle into which the fuel was placed; and
5.Purchase and inventory records to substantiate that the tax was paid on all bulk fuel purchases.
Record-Keeping Requirements
Page 7
Filling out the NJ IFTA form is a critical step for any motor carrier operating under the International Fuel Tax Agreement in New Jersey. This process enables carriers to report their fuel taxes efficiently, by consolidating the process across member jurisdictions into one application and report. Ensuring accuracy and completeness in filling out the form is crucial to avoid issues such as delays in receiving credentials or penalties for non-compliance. The following steps will guide you through the process of completing the NJ IFTA application.
By meticulously following these steps, carriers can ensure compliance with IFTA requirements, thus enabling smoother operations across member jurisdictions. Always remember to keep your IFTA credentials up to date and to report any changes to your fleet or business operations to the New Jersey Motor Vehicle Commission promptly.
The International Fuel Tax Agreement (IFTA) is an agreement among states and Canadian Provinces designed to simplify the reporting of fuel taxes by inter-jurisdictional and interstate motor carriers. It benefits carriers by allowing them to submit one quarterly tax report for all IFTA member jurisdictions, obtain a single set of credentials, and generally undergo one audit conducted by their base jurisdiction. This arrangement facilitates cost and time savings for carriers operating across multiple jurisdictions.
New Jersey may be considered your base jurisdiction for IFTA if:
Qualified motor vehicles are those used, designed, or maintained for the transportation of persons or property and that:
To apply for an IFTA license in New Jersey, motor carriers must:
IFTA licenses and decals are renewed annually. The cost for decals is $10 per set for each qualified motor vehicle. It is critical to accurately order the number of decals necessary, as refunds are not issued for excess orders or ordering errors.
IFTA licensees must ensure that:
If permanent IFTA decals have not been affixed, a temporary IFTA permit may be issued. This vehicle-specific permit is valid for 30 days, allowing carriers adequate time to affix the permanent decals. Temporary permits are only available to currently registered IFTA carriers. Additionally, single trip permits can be purchased for $25, allowing commercial vehicles not registered in the IFTA program to operate in New Jersey for up to 96 hours.
When filling out the NJ IFTA form, people commonly make mistakes that can delay processing and potentially lead to penalties. Avoiding these missteps ensures a smoother experience with the International Fuel Tax Agreement (IFTA) licensing and reporting process. Here are six common errors to watch out for:
Ensuring these common mistakes are avoided can lead to a more efficient and trouble-free IFTA license application and maintenance process. Paying careful attention to the application requirements, submitting all necessary documents, and following the guidelines for credentials and decals placement are key steps to compliance with IFTA regulations.
When managing commercial interstate transportation, the process involves more than just obtaining an International Fuel Tax Agreement (IFTA) license through the New Jersey IFTA form. Carriers must also be aware of and obtain several other key forms and documents, which are essential for compliance and smooth operations across jurisdictions. These additional forms support the licensing, tax reporting, vehicle operation, and compliance aspects, ensuring the motor carrier adheres to all regulatory requirements.
These documents form a comprehensive suite of credentials that interstate motor carriers need to operate legally and efficiently. While the NJ IFTA form is a critical piece for fuel tax reporting, the complementary documents ensure carriers meet broader operational, safety, and tax compliance standards. Managing these documents efficiently supports a carrier's ability to navigate interstate commerce with minimal disruptions, ensuring compliance with the myriad of regulations governing interstate transportation.
The New Jersey IFTA form is closely related to the Unified Carrier Registration (UCR) form. Both forms serve as essential requirements for businesses operating commercial vehicles across state lines. The UCR, similar to IFTA, mandates carriers to register and pay an annual fee, which varies based on the size of their fleet. This registration supports state motor carrier safety programs and enforcement. While IFTA focuses on the reporting and payment of fuel taxes, UCR's emphasis on safety and compliance showcases how interconnected different aspects of interstate transportation regulations are, ensuring carriers meet various operational standards.
The Heavy Vehicle Use Tax (HVUT) Form 2290 shares similarities with the NJ IFTA form as it pertains to federal requirements for vehicles operating on public highways. Both documents target vehicles based on their weight, with the HVUT specifically levying taxes on trucks weighing more than 55,000 pounds. This tax, collected annually, finances highway construction and maintenance. Though HVUT centers on tax collection for heavy vehicles' road use and IFTA concerns fuel tax compliance across jurisdictions, each form ensures that carriers contribute fairly to the infrastructure they frequently use.
The Motor Carrier Permit (MCP) application process has parallels to the NJ IFTA form in terms of regulatory compliance for interstate and intrastate operations. The MCP, required in several states, serves as a "license" for the transport of goods or passengers, indicating the carrier has met specific insurance and safety regulations. Like IFTA, which simplifies fuel tax reporting for carriers operating across state and provincial lines, the MCP streamlines compliance verification, ensuring carriers are recognized for adhering to safety and financial responsibility standards within their operating jurisdiction.
The Standard Carrier Alpha Code (SCAC) Renewal and Application process is another pivotal document similar to the NJ IFTA form. SCAC codes are unique identifiers used by transportation agencies, carriers, and supply chain entities to facilitate freight management and reporting. While SCAC codes play a critical role in tracking and monitoring freight movement, the NJ IFTA form streamlines fuel tax reporting for carriers. Both documents are vital for operational efficiency and regulatory compliance, highlighting the structured approach to managing and overseeing interstate and international transport activities.
When filling out the NJ IFTA Form, it is essential to be meticulous and informed about the process to ensure compliance and avoid potential penalties. Below are eight guidelines to help you navigate the process successfully:
Following these tips should help smooth the IFTA application process and keep your operations running smoothly and compliantly.
International Fuel Tax Agreement (IFTA) forms and regulations can be complex, leading to misconceptions, especially for those based in New Jersey navigating the system for the first time. Here are ten common misconceptions about the NJ IFTA form and an explanation for each:
While the process requires attention to detail, New Jersey offers a clear step-by-step manual to assist carriers. The application requires basic information about your operation and can be completed relatively easily with the right documents in hand.
This is not accurate. Once you're issued an IFTA license by your base jurisdiction, in this case, New Jersey, it is recognized across all IFTA member jurisdictions. This means you can travel in all participating states and provinces without needing a separate license for each.
Recreational vehicles are not considered qualified motor vehicles under IFTA requirements and therefore do not need an IFTA license for personal use travel across states or provinces.
In fact, IFTA covers a wide range of commercial vehicles, not just large trucks. It includes any vehicle used, designed, or maintained for the transportation of people or property that meets the weight or axle criteria specified by IFTA.
While it is true that carriers have the option not to participate in the IFTA program, they must then obtain trip permits for each member jurisdiction they travel through, which can be more cumbersome and expensive in the long run.
IFTA decals are issued annually and valid for the entire calendar year. They do not need to be replaced for each trip as long as they remain legible and are properly displayed on the vehicle.
Estimations are not acceptable for IFTA reporting. Accurate records of mileage and fuel purchases, supported by receipts or invoices, must be maintained and reported to ensure compliance.
Submitting IFTA tax reports after the deadline can result in penalties and interest charges. It's important to adhere to the reporting schedule to avoid these additional costs.
Upon applying for an IFTA license, you'll initially receive a temporary permit valid for 30 days or until your official license and decals arrive. You should not assume immediate use without this temporary documentation.
Your base jurisdiction can be New Jersey if you maintain operational control and records for your qualified motor vehicles there, even if they are not registered in NJ, provided they travel on New Jersey highways and operate in at least one other IFTA jurisdiction.
Understanding these aspects of the NJ IFTA form can help carriers navigate fuel tax reporting more efficiently and avoid common pitfalls, ensuring compliance with IFTA regulations.
Filling out and using the New Jersey International Fuel Tax Agreement (NJ IFTA) form is integral for interstate motor carriers operating qualified motor vehicles. To simplify the process and make the most out of the IFTA benefits, here are four key takeaways:
Adhering to these key takeaways will facilitate a smoother experience in managing your IFTA licensing and compliance, ultimately helping your transportation business to operate more efficiently across state lines.
Is There Still a 1040ez Form - Those expecting a refund can find detailed instructions on the NJ-1040EZ for speedier processing and receipt of their funds.
Imm7 - It is a crucial tool for the New Jersey Department of Health to assess the effectiveness of immunization programs and policies.
Where to Find 1040 Form - Individuals can report additional income sources like net gambling winnings and alimony received.