State Codes and Statutes

Statutes > New-jersey > Title-54 > Section-54-40a

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

State Codes and Statutes

Statutes > New-jersey > Title-54 > Section-54-40a

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

State Codes and Statutes


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State Codes and Statutes

Statutes > New-jersey > Title-54 > Section-54-40a

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

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