Statutes, codes, and regulations
New Jersey Administrative Code
Title 18 - TREASURY - TAXATIONChapter 5 - CIGARETTE TAX ACT RULES
Subchapter 2 - IMPOSITION OF TAX
Section 18:5-2.2 - Method of paying tax

N.J. Admin. Code § 18:5-2.2

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Current through Register Vol. 56, No. 21, November 4, 2024
Section 18:5-2.2 - Method of paying tax
(a) The tax is paid by the purchase of revenue tax stamps from the Director of the Division of Taxation. Stamps of the appropriate denomination are required to be affixed to each individual package of cigarettes by licensed distributors.
(b) The Director may, in his or her discretion, if more practical, collect the taxes due pursuant to the provisions of the Act otherwise than by means of tax stamps, provided any other method used will adequately protect the revenue due the State of New Jersey.

N.J. Admin. Code § 18:5-2.2

Amended by 49 N.J.R. 1912(b), effective 7/3/2017