N.J. Stat. § 54:40A-8

Current through L. 2023, c. 290.

Section 54:40A-8 - Tax imposed; rate

A tax is hereby imposed on the sale, use or possession for sale or use within this State of all cigarettes at the rate of $0.135 for each cigarette.

N.J.S. § 54:40A-8

Amended by L. 2009, c. 70,s. 1, eff. 6/29/2009.

Amended by L. 2006, c. 37, s. 1, eff. 7/15/2006.

Amended by L. 2004, c. 67, s. 1, eff. 7/1/2004.

Amended by L. 2003, c. 115, s. 1, eff. 7/1/2003.

L.1948, c.65, s.301; amended 1956, c.10, s.1; 1960, c.158, s.1; 1962, c.75, s.1; 1963, c.45, s.1; 1966, c.105, s.1; 1968, c.51, s.1; 1972, c.24, s.1; 1982, c.40, s.1; 1985, c.261, s.1; 1985, c.341, s.1; 1990, c.39, ss.15,17; 1997 c. 264, ss.1,2; 2002 c. 33, s. 1, eff. July 1, 2002.