Statutes, codes, and regulations
New Jersey Administrative Code
Title 18 - TREASURY - TAXATIONChapter 5 - CIGARETTE TAX ACT RULES
Subchapter 3 - REVENUE TAX STAMPS
Section 18:5-3.1 - Purchase of stamps

N.J. Admin. Code § 18:5-3.1

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Current through Register Vol. 56, No. 17, September 3, 2024
Section 18:5-3.1 - Purchase of stamps
(a) Only duly licensed distributors may purchase and affix cigarette revenue tax stamps of the proper denomination to packages of cigarettes.
(b) Licensed distributors are not permitted to sell, borrow, loan, buy, or exchange cigarette revenue tax stamps to, from, or with other licensed distributors.

N.J. Admin. Code § 18:5-3.1

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