Harvey Nobel & Beaverbrook Motors, Inc. v. Director, New Jersey Division of Motor Vehicles

AXELRAD, J.T.C.

In this State tax matter, the taxpayer, Beaverbrook Motors, Inc.,1 contests the assessment by the Director, Division of Motor Vehicles (“DMV”) of taxes due under the Motor Fuels Use Tax Act of 1963 (“Motor Fuels Act”), N.J.S.A. 54:39A-1 to -29. The taxpayer filed a timely appeal to this Court of DMV’s Final Determination in the amount of $7,769.56 due for the period of July 1, 1996 to December 31, 1997, plus interest. This assessment was based upon a determination by DMV that the taxpayer failed to substantiate its fuel purchases in New Jersey. The Final Determination provided…