39:3-5.1. Federal tax payment required
The Director of the Division of Motor Vehicles shall refuse registration of a vehicle which is subject to the federal heavy vehicle use tax if the applicant has failed to furnish proof of payment, in the form prescribed by the United States Secretary of the Treasury, that the federal heavy vehicle use tax imposed by section 4481 of the Internal Revenue Code of 1954 (26 U.S.C. s. 4481) has been paid.
L. 1985, c. 387, s. 1, eff. Dec. 19, 1985.