New Jersey Tax Court May 4, 1982 (Duncan Truck Stop, Inc. v. Director, Division of Taxation)

HOPKINS, J. T. C.

This is an appeal from the determination of the Director, Division of Taxation, that Duncan Truck Stop, Inc. was liable for deficiencies in motor fuel tax for the 14-month period September 1, 1976 to October 31, 1977, in the amount of $210,-746.88, together with penalty of $10,537.34 and interest to August 15, 1979 in the amount of $83,234.19.