Whenever there is any change in the basic cost of any brand or brands of cigarettes to a retailer or wholesaler due either to a change in a manufacturer's invoice price or discount, or the rate of a cigarette tax imposed by either the State of New Jersey, or any municipality thereof, the Director shall prepare and recalculate a revised minimum cigarette sales price below which the particular brand or brands may not be sold at wholesale and retail respectively.
N.J. Admin. Code § 18:6-3.3