Title 54, Title 54: TAXATION

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 …

54:40A-51 Annual report. 6. The Director of the Division of Taxation in the Department of the Treasury shall provide the Speaker of the General Assembly, the Senate President, and the chairpersons of the Assembly Appropriations Committee and the Senate Budget Committee, or the su…

54:40A-52 Vending machine sales unaffected. 7. This act shall not prohibit any lawful sale of a tobacco product that occurs by means of a vending machine. L.2005,c.85,s.7.

54:40A-53 Other laws applicable. 8. Nothing in this act shall relieve the seller of cigarettes from any other applicable requirement of law relating to the sale of cigarettes. L.2005,c.85,s.8.

54:40A-54 Short title. 1. This act shall be known and may be cited as the "The Reduced Cigarette Ignition Propensity and Firefighter Protection Act." L.2007, c.86, s.1.

54:40A-55 Findings, declarations relative to reduced cigarette ignition propensity. 2. The Legislature finds and declares that: a. Cigarettes are the leading cause of fire deaths in this State and the nation; b. Each year in the United States, 1,000 persons are killed due to ciga…

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 …