N.J. Admin. Code § 18:5-3.11

Current through Register Vol. 56, No. 17, September 3, 2024

Section 18:5-3.11 - Stamping machines; authorization to use

(a) The Director may, at his or her discretion, approve the use of stamping machines to affix, print, or impress revenue tax stamps upon individual packages of cigarettes.

(b) Authorization for the use of stamping machines may be granted only to duly licensed distributors.

(c) The Director reserves the right to rescind all authorization to use stamping machines upon 30 days notice, should such action appear to be in the best interest of the State of New Jersey.

(d) The Director shall be informed immediately by the seller of all sales of stamping machines delivered to New Jersey or for use in applying New Jersey tax decalcomania, including the name and address of the buyer.

N.J. Admin. Code § 18:5-3.11

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