New Jersey MOTOR FUELS APPLICATIONS and INSTRUCTIONS are related to the sale, distribution, and use of motor fuels in the state. These applications and instructions provide guidance to fuel sellers, distributors, and users on how to comply with the laws and regulations pertaining to motor fuels. There are three main types of New Jersey MOTOR FUELS APPLICATIONS and INSTRUCTIONS: 1) a Motor Fuels Permit Application, which is used to obtain a motor fuels permit from the New Jersey Department of Environmental Protection; 2) a Motor Fuels Tax Return, which is used to report motor fuels taxes; and 3) a Motor Fuels Inspection Report, which is used to document the inspection of motor fuels storage facilities.