Title 54, Title 54: TAXATION

54:40A-56 Definitions relative to reduced cigarette ignition propensity. 3. For the purposes of this act: "Agent" shall mean any person authorized by the State to purchase and affix tax stamps on packages of cigarettes. "Cigarette" shall mean any roll for smoking whether made who…

54:40A-57 Testing, certification required for sale of cigarettes; exceptions. 4. a. Except as provided in subsection g. of this section, no cigarettes may be sold or offered for sale in this State or offered for sale or sold to persons located in this State unless the cigarettes …

54:40A-58 Certification submitted to director by manufacturer; "Reduced Cigarette Ignition Propensity and Firefighter Protection Act Enforcement Fund." 5. a. Each manufacturer shall submit to the director a written certification attesting that: (1) Each cigarette listed in the ce…

54:40A-59 Marking of cigarettes as certified. 6. a. Cigarettes that are certified by a manufacturer in accordance with section 5 of this act shall be marked to indicate compliance with the requirements of section 4 of this act. The marking shall be in eight point font type or lar…

54:40A-6. License required in addition to other license Any license required by this act shall be in addition to any and all other licenses which may be required by law. L.1948, c. 65, p. 158, s. 204.

54:40A-60 Violations, penalties. 7. a. A manufacturer, wholesale dealer, agent or any other person or entity who knowingly sells or offers to sell cigarettes, other than through retail sale, in violation of section 4 of this act, for a first offense shall be liable to a civil pen…

54:40A-61 Rules, regulations. 8. a. The director may promulgate rules and regulations, pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), necessary to effectuate the purposes of this act. b. The Director of the Division of Taxation in the Depart…

54:40A-62 Procedures for enforcement. 9. To enforce the provisions of this act, the Attorney General and the director are hereby authorized to examine the books, papers, invoices and other records of any person in possession, control or occupancy of any premises where cigarettes …

54:40A-63 "Fire Prevention and Public Safety Fund." 10. There is hereby established in the State Treasury a special fund to be known as the "Fire Prevention and Public Safety Fund." The fund shall consist of all monies recovered as penalties under section 7 of this act. The monie…

54:40A-64 Construction of act as to foreign sales. 11. Nothing in this act shall be construed to prohibit any person or entity from manufacturing or selling cigarettes that do not meet the requirements of section 4 of this act if the cigarettes are or will be stamped for sale in …

54:40A-65 Preemption by adoption of federal standard. 12. This act shall be inoperative if a federal reduced cigarette ignition propensity standard that preempts this act is adopted and becomes effective. L.2007, c.86, s.12.

54:40A-66 Conflicting local ordinances, preemption. 13. Notwithstanding any other provision of law, local governmental units of this State shall not enact or enforce any ordinance or other local law or regulation conflicting with, or preempted by, any provision of this act or wit…

54:40A-7 Reports required; penalty required for not filing reports. 205. Every licensed distributor shall file with the director on or before the twentieth day of each month, a report in such form as the director shall prescribe, which report shall disclose the number of cigarett…

54:40A-7.1 Monthly report produced by director. 3. The director shall produce a monthly report listing the quantity of cigarettes sold in this State by distributors, aggregated by manufacturer and by brand family as defined pursuant to section 2 of P.L.2003, c.25 (C.52:4D-5), dur…

54:40A-8 Tax imposed; rate. 301. 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 $0.15 for each cigarette. L.1948, c.65, s.301; amended 1956, c.10, s.1; 1960, c.158, s.1; 1962, c.75, s.1;…

54:40A-9. Sales to the State and political subdivisions of the State The taxes imposed by this act are hereby levied upon any sales of cigarettes made to the State Government or any department, institution, or agency thereof, and to the political subdivisions of this State, and t…

54:40A-9.1. Sales by licensed manufacturers to licensed distributors No tax imposed by this act shall be levied upon cigarettes in possession of licensed manufacturers prior to delivery to duly licensed distributors or on the sale of cigarettes made by licensed manufacturers to d…