LASSER, P.J.T.C.
In this consolidated action New York Fuel Terminal Corporation (NYFT), RAD Oil Corporation (RAD) and Century Resources Corporation (Century) contest the cancellation of their New Jersey motor fuels distributors' licenses by the Division of Taxation for failure to comply with N.J.A.C. 18:18-1.1, a regulation promulgated by the Director requiring that the holder of a distributor's license "must import 50 per cent or more of the
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