Statutes, codes, and regulations
New Jersey Administrative Code
Title 18 - TREASURY - TAXATIONChapter 5 - CIGARETTE TAX ACT RULES
Subchapter 5 - REPORTS
Section 18:5-5.12 - Consumer reports

N.J. Admin. Code § 18:5-5.12

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Current through Register Vol. 56, No. 24, December 18, 2024
Section 18:5-5.12 - Consumer reports
(a) Every licensed consumer who acquires unstamped cigarettes for consumption, storage, or use subject to the New Jersey cigarette tax, is required to file a monthly report on Form CC-1, together with Schedule A.
(b) This report must be accompanied by a remittance for the full amount of all taxes due computed at the rate specified in N.J.A.C. 18:5- 2.3.

N.J. Admin. Code § 18:5-5.12

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