Title 54, Title 54: TAXATION

54:40A-12. Distributors shall not sell stamps; exceptions Licensed distributors shall not sell, borrow, loan, buy or exchange unstamped cigarettes or stamps to, from or with other licensed distributors; exception cigarettes bearing the cigarette revenue stamps of other States. L.…

54:40A-13. Credit sales of revenue stamps The director, in his discretion, may permit a licensed distributor to pay for revenue stamps within thirty days after the date of purchase; provided, a bond or an irrevocable letter of credit, issued by a State or federally chartered bank…

54:40A-14. Manner of affixing stamps The director shall regulate and prescribe the manner of affixing and canceling stamps. L.1948, c. 65, p. 161, s. 404.

54:40A-15 Distributors to affix stamps. 405. Distributors to affix stamps. a. Unless stamps have been previously affixed, the stamps required by this act shall be affixed to packages of cigarettes and canceled by the licensed distributor within twenty-four hours of the receipt of…

54:40A-16 Nonacceptance of unstamped, illegally stamped cigarettes. 406. Wholesale dealers and retail dealers shall not accept deliveries of unstamped or illegally stamped cigarettes. Wholesale dealers and retail dealers shall not accept deliveries of unstamped or illegally stamp…

54:40A-17 Use of stamp metering machine. 407. The director, if the director shall determine that it is practicable in any case to permit licensed distributors to impress on or attach to each package of cigarettes, evidence of tax payment, by means of a metering machine, in lieu o…

54:40A-18. Sale of stamps to out-of-State distributors In case the director shall find that the collection of any tax imposed by this act would be facilitated thereby, he may authorize, under reasonable conditions, any person resident or located outside this State, engaged in the…

54:40A-19. Redemption and refund of stamps The director shall redeem any unused or mutilated, but identifiable, stamps that any distributor or dealer may present for redemption, and refund therefor the face value of said stamps, less the discount allowed by the director at the ti…

54:40A-2 Cigarette tax definitions. 102. For the purposes of this act and unless otherwise required by the context: a. "Cigarette" means any roll for smoking made wholly or in part of tobacco, or any other substance or substances other than tobacco, irrespective of size, shape or…

54:40A-20. Power of director to administer act The director is hereby authorized and empowered to administer and enforce the provisions of this act and in pursuance thereof to make and enforce such rules and regulations as he may deem necessary. L.1948, c. 65, p. 163, s. 501.

54:40A-21. State Tax Uniform Procedure Law applicable The provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., shall be applicable to the administration of this act. Every person shall, by the acceptance of a license issued under this act, be deemed to have co…

54:40A-22. Power to appoint assistants; special agents; powers The director may, subject to the provisions of Title 11 of the Revised Statutes, as amended and supplemented, appoint a State supervisor to assist him in the administration of this act and such other assistants as he …

54:40A-23. Records to be kept by taxpayer; inventories Every taxpayer shall keep complete and accurate records of all sales. The kind and form of such records may be prescribed by the director and all records shall be so kept as to be adequate to enable him to determine the tax l…

54:40A-24 Penalties; jurisdiction; disposition; costs; expenses. 601. a. Penalties. Any person who shall engage in any business or activity for which a license is required under the provisions of this act, without first having obtained a license to do so, or who, having had such …

54:40A-24.1 Penalty for selling cigarettes not of employer's manufacture. 10. Any manufacturer's representative, as defined in this act, who sells or exchanges cigarettes other than those of his employer's manufacture shall be liable to a penalty of not more than $1,000 for each …

54:40A-25 Possessing cigarettes not bearing required revenue stamps. 602. Possessing cigarettes not bearing required revenue stamps. Any wholesale dealer or retail dealer who violates the provisions of section four hundred six of this act, and any consumer who fails to report and…

54:40A-26 Refusal or failure to produce records. 603. Any person engaged in the business of manufacturing, purchasing, selling, consigning, shipping, distributing, or transporting cigarettes, who shall refuse or fail to produce, on demand by the director or any designated assista…

54:40A-27 Interfering with administration of the act. 604. Any person who prevents or hinders the director or any designated assistant from making a cigarette inventory, examination and full inspection of any place where cigarettes are sold or stored, or prevents or hinders the i…

54:40A-28 Sale of cigarettes without required stamp, violations. 605. Any person who sells cigarettes without the stamp or stamps required by this act being affixed thereto or cigarettes stamped in violation of subsection b. of section 405 of P.L.1948, c.65 (C.54:40A-15) shall be…

54:40A-28.1 Possession of cigarettes without proper stamp, violations. 2. Any person, other than a licensee permitted under this act to possess any unstamped cigarettes, who possesses 2,000 but fewer than 20,000 cigarettes without the stamp or stamps required by this act being af…

54:40A-29. Forging or counterfeiting revenue stamps Forging or counterfeiting revenue stamps a. Any person who falsely or fraudulently makes, forges, alters, or counterfeits, or causes or procures to be falsely or fraudulently made, forged, altered, or counterfeited, any stamps p…

54:40A-29.1 Offenses involving counterfeit cigarettes. 15. a. Any person who imports into this State, directly or indirectly, or offers for sale, sells, distributes, transports or possesses with intent to sell a counterfeit cigarette, knowing that the cigarette is a counterfeit c…

54:40A-3. Licenses required After the effective date of this act, no person shall engage in, or conduct the business of manufacturing, purchasing, selling, consigning or distributing cigarettes in this State, nor shall any person acquire unstamped cigarettes for consumption, stor…

54:40A-30 Unstamped cigarettes subject to confiscation. 607. Unstamped cigarettes subject to confiscation. a. All cigarettes, subject to the tax imposed by this act, to which stamps have not been affixed, as required by this act, and all cigarettes stamped in violation of subsect…

54:40A-32 Records; possession and transportation of unstamped cigarettes; seizure and confiscation of vessel or vehicles. 609. Records; possession and transportation of unstamped cigarettes; seizure and confiscation of vessel or vehicles. Every person who shall transport cigarett…

54:40A-32.1 Cigarette vending machines, certain circumstances, seized, sealed. 9. Any cigarette vending machine not bearing a proper license or identification, or which is found to contain unstamped packages of cigarettes, or cigarettes bearing counterfeit impressions, or cigaret…

54:40A-37. Proceeds of the collection of taxes and license fees to be paid to State Treasurer All taxes, fees, penalties and interest received or collected by the director, pursuant to the provisions of this act, shall be paid to the State Treasurer. L.1948, c. 65, p. 171, s. 701…

54:40A-37.1. Cancer Research Fund The sum of $1,000,000.00 of the tax collected pursuant to section 301 of P.L.1948, c.65 (C.54:40A-8), shall be deposited by the State Treasurer in a special account to be known as the Cancer Research Fund, except that for Fiscal Year 1983 only $5…

54:40A-38. Appropriation for enforcement of act The sum of two hundred thirty thousand dollars ($230,000.00) is hereby appropriated for the purpose of carrying out the provisions of this act, and said sum shall be subject to disbursements from the date of approval of this act. L.…

54:40A-39. Appropriation for refund claims For the period beginning July first, one thousand nine hundred and forty-eight, and ending June thirtieth, one thousand nine hundred and forty-nine, there is hereby appropriated the amount necessary to pay all claims for refund of taxes …

54:40A-4 License; issuance, fees. 202. a. All licenses shall be issued by the director, who shall make rules and regulations respecting applications therefor and issuance thereof. b. The following individuals related to distributors, wholesale dealers, retail dealers operating mo…

54:40A-4.1 Sign required; violations, penalties. 2. Notwithstanding any other provision of law to the contrary, a person to whom a license is issued pursuant to P.L.1948, c.65 (C.54:40A-1 et seq.) shall, as a condition of the license, conspicuously post a legible sign at the poin…

54:40A-4.2 Sale of single, less than packs of 20; violations, fine. 1. a. A person shall not sell, offer for sale, give away or deliver single cigarettes, as defined in section 102 of P.L.1948, c.65 (C.54:40A-2) or cigarettes in packs of less than 20 cigarettes from a vending mac…

54:40A-4.3 Enforcement of single, less than packs of 20 sale violations. 2. A penalty imposed under this act shall be collected pursuant to the "Penalty Enforcement Law of 1999," P.L.1999, c.274 (C.2A:58-10 et seq.), in a summary proceeding before the municipal court having juris…

54:40A-40. Powers of director upon approval of act Immediately upon approval of this act the director shall take such action and make all necessary provisions to put said act into full operation on its effective date, and in so doing he may incur obligations and enter into contra…

54:40A-41. Constitutionality The provisions of this act shall be severable and if for any reason any section or any provision hereof shall be determined to be unconstitutional or invalid, the same shall not be held to affect any other section or provision thereof. L.1948, c. 65, …

54:40A-42. Repealer All acts and parts of acts inconsistent with the provisions of this act are hereby repealed; provided, however, that nothing contained herein shall be construed to repeal the provisions of "An act authorizing any city of the fourth class by ordinance, subject …

54:40A-43. Effective date This act shall take effect on the first day of July, one thousand nine hundred and forty-eight. L.1948, c. 65, p. 172, s. 707.

54:40A-44 Advertisements; penalties therefor. 6. No radio or television broadcast originating in this State, or newspaper, or other publication published in this State, shall accept an advertisement from any out-of-State cigarette dealer for the sale of cigarettes by mail or expr…

54:40A-45. Tobacco industry advisory council; membership; report To advise and consult with the director and the supervisor in the administration and enforcement of the Cigarette Tax Act and the Unfair Cigarette Sales Act of 1952, there is established in the Cigarette Tax Bureau …

54:40A-46 Short title. 1. This act shall be known and may be cited as the "Cigarette Sales Act." L.2005,c.85,s.1.

54:40A-47 Findings, declarations relative to out-of-State cigarette sales. 2. The Legislature hereby finds and declares that: a. Currently, the federal Jenkins Act, 15 U.S.C. s.375 et seq., requires any person that sells or transfers in interstate commerce cigarettes into a state…

54:40A-48 "Face-to-face sale" defined. 3. As used in this act, face-to-face sale'' means a sale in which the purchaser is in the physical presence of the seller or the seller's employee or agent at the time of the sale. A "face-to-face sale" does not include any transaction condu…

54:40A-49 Conditions for non-face-to-face sale of cigarettes. 4. A person shall not engage in a retail sale of cigarettes in this State unless the sale is a face-to-face sale, except that a person may engage in a non-face-to-face sale of cigarettes to a person in this State if th…

54:40A-5. Revocation of license The director may, upon notice and after hearing, suspend or revoke the license or all licenses issued to any person under this act who violates any of the provisions of this act, or who, after being issued a license becomes disqualified for licensu…

54:40A-50 Additional penalties, schedule. 5. In addition to any other remedies provided by law, the Director of the Division of Taxation in the Department of the Treasury shall assess penalties for violations of this act in accordance with the following schedule: a. a penalty of …