CONLEY, J.T.C.
This is an action by a taxpayer for a tax refund pursuant to the Motor Fuels Use Tax Act, N.J.S.A. 54:39A-1 et seq. Plaintiff is a New Jersey corporation engaged in the business of leasing tractors, trailers and related equipment used in the trucking industry. In the course of its business plaintiff pays both the motor vehicle fuel tax and the motor fuels use tax. The former tax is imposed pursuant to N.J.S.A. 54:39-1 et seq...
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