Chapter 5 - CIGARETTE TAX ACT RULES
- Subchapter 1 - DEFINITIONS (§ 18:5-1.1)
- Subchapter 2 - IMPOSITION OF TAX (§§ 18:5-2.1 — 18:5-2.7)
- Subchapter 3 - REVENUE TAX STAMPS (§§ 18:5-3.1 — 18:5-3.25)
- Subchapter 4 - REFUNDS AND REDEMPTION OF STAMPS (§§ 18:5-4.1 — 18:5-4.8)
- Subchapter 5 - REPORTS (§§ 18:5-5.1 — 18:5-5.17)
- Subchapter 6 - LICENSES (§§ 18:5-6.1 — 18:5-6.27)
- Subchapter 7 - RECORDS (§§ 18:5-7.1 — 18:5-7.6)
- Subchapter 8 - ASSESSMENTS (§§ 18:5-8.1 — 18:5-8.16)
- Subchapter 9 - TAX A LIEN (§§ 18:5-9.1 — 18:5-9.2)
- Subchapter 10 - VENDING MACHINES (§§ 18:5-10.1 — 18:5-10.5)
- Subchapter 11 - TRANSPORTATION OF UNSTAMPED CIGARETTES (§ 18:5-11.1)
- Subchapter 12 - PENALTIES (§§ 18:5-12.1 — 18:5-12.7)