Chapter 54:40A

Section 54:40A-1 - Short title
Section 54:40A-2 - Cigarette tax definitions
Section 54:40A-3 - Licenses required
Section 54:40A-4 - License; issuance, fees
Section 54:40A-4.1 - Sign required; violations, penalties
Section 54:40A-4.2 - Sale of single, less than packs of 20; violations, fine
Section 54:40A-4.3 - Enforcement of single, less than packs of 20 sale violations
Section 54:40A-5 - Revocation of license
Section 54:40A-6 - License required in addition to other license
Section 54:40A-7 - Reports required; penalty required for not filing reports
Section 54:40A-7.1 - Monthly report produced by director
Section 54:40A-8 - Tax imposed; rate
Section 54:40A-9 - Sales to the State and political subdivisions of the State
Section 54:40A-9.1 - Sales by licensed manufacturers to licensed distributors
Section 54:40A-10 - Sales exempt from taxes
Section 54:40A-11 - Director to provide revenue stamps
Section 54:40A-11.1 - Cost study
Section 54:40A-12 - Distributors shall not sell stamps; exceptions
Section 54:40A-13 - Credit sales of revenue stamps
Section 54:40A-14 - Manner of affixing stamps
Section 54:40A-15 - Distributors to affix stamps
Section 54:40A-16 - Nonacceptance of unstamped, illegally stamped cigarettes
Section 54:40A-17 - Use of stamp metering machine
Section 54:40A-18 - Sale of stamps to out-of-State distributors
Section 54:40A-19 - Redemption and refund of stamps
Section 54:40A-20 - Power of director to administer act
Section 54:40A-21 - State Tax Uniform Procedure Law applicable
Section 54:40A-22 - Power to appoint assistants; special agents; powers
Section 54:40A-23 - Records to be kept by taxpayer; inventories
Section 54:40A-24 - Penalties; jurisdiction; disposition; costs; expenses
Section 54:40A-24.1 - Penalty for selling cigarettes not of employer's manufacture
Section 54:40A-25 - Possessing cigarettes not bearing required revenue stamps
Section 54:40A-26 - Refusal or failure to produce records
Section 54:40A-27 - Interfering with administration of the act
Section 54:40A-28 - Sale of cigarettes without required stamp, violations
Section 54:40A-28.1 - Possession of cigarettes without proper stamp, violations
Section 54:40A-29 - Forging or counterfeiting revenue stamps
Section 54:40A-29.1 - Offenses involving counterfeit cigarettes
Section 54:40A-30 - Unstamped cigarettes subject to confiscation
Section 54:40A-32 - Records; possession and transportation of unstamped cigarettes; seizure and confiscation of vessel or vehicles
Section 54:40A-32.1 - Cigarette vending machines, certain circumstances, seized, sealed
Section 54:40A-37 - Proceeds of the collection of taxes and license fees to be paid to State Treasurer
Section 54:40A-37.1 - Cancer Research Fund
Section 54:40A-38 - Appropriation for enforcement of act
Section 54:40A-39 - Appropriation for refund claims
Section 54:40A-40 - Powers of director upon approval of act
Section 54:40A-41 - Constitutionality
Section 54:40A-42 - Repealer
Section 54:40A-43 - Effective date
Section 54:40A-44 - Advertisements; penalties therefor
Section 54:40A-45 - Tobacco industry advisory council; membership; report
Section 54:40A-46 - Short title
Section 54:40A-47 - Findings, declarations relative to out-of-State cigarette sales
Section 54:40A-48 - "Face-to-face sale" defined
Section 54:40A-49 - Conditions for non-face-to-face sale of cigarettes
Section 54:40A-50 - Additional penalties, schedule
Section 54:40A-51 - Annual report
Section 54:40A-52 - Vending machine sales unaffected
Section 54:40A-53 - Other laws applicable
Section 54:40A-54 - Short title
Section 54:40A-55 - Findings, declarations relative to reduced cigarette ignition propensity
Section 54:40A-56 - Definitions relative to reduced cigarette ignition propensity
Section 54:40A-57 - Testing, certification required for sale of cigarettes; exceptions
Section 54:40A-58 - Certification submitted to director by manufacturer; "Reduced Cigarette Ignition Propensity and Firefighter Protection Act Enforcement Fund."
Section 54:40A-59 - Marking of cigarettes as certified
Section 54:40A-60 - Violations, penalties
Section 54:40A-61 - Rules, regulations
Section 54:40A-62 - Procedures for enforcement
Section 54:40A-63 - "Fire Prevention and Public Safety Fund."
Section 54:40A-64 - Construction of act as to foreign sales
Section 54:40A-65 - Preemption by adoption of federal standard
Section 54:40A-66 - Conflicting local ordinances, preemption