New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
- Subchapter 1 - DEFINITIONS
- Subchapter 2 - IMPOSITION OF TAX
- Subchapter 3 - REVENUE TAX STAMPS
- Subchapter 4 - REFUNDS AND REDEMPTION OF STAMPS
- Subchapter 5 - REPORTS
- Subchapter 6 - LICENSES
- Subchapter 7 - RECORDS
- Subchapter 8 - ASSESSMENTS
- Subchapter 9 - TAX A LIEN
- Subchapter 10 - VENDING MACHINES
- Subchapter 11 - TRANSPORTATION OF UNSTAMPED CIGARETTES
- Subchapter 12 - PENALTIES
CHAPTER SOURCE AND EFFECTIVE
DATE:
R.2017 d.133, effective June 6, 2017.
See: 49 N.J.R. 186(a), 49 N.J.R.
1912(b).
CHAPTER HISTORICAL NOTE:
Chapter 5, Cigarette Tax Act, was filed and became
effective prior to September 1, 1969.
Pursuant to Executive Order No. 66(1978), Chapter 5,
Cigarette Tax Act, was readopted as R.1984 d.94, effective March 19, 1984. See: 16 N.J.R. 228(a), 16 N.J.R.
925(a).
Pursuant to Executive Order No. 66(1978), Chapter 5, Cigarette Tax Act, was readopted as
R.1989 d.197, effective March 14, 1989. See: 21 N.J.R. 123(a), 21 N.J.R. 1018(b).
Pursuant to
Executive Order No. 66(1978), Chapter 5, Cigarette Tax Act, was readopted as R.1994 d.184, effective March
14, 1994. See: 26 N.J.R. 759(a), 26 N.J.R. 1695(b).
Pursuant to Executive Order No. 66(1978),
Chapter 5, Cigarette Tax Act, was readopted as R.1999 d.11, effective December 9, 1998. See: 30 N.J.R.
3609(a), 31 N.J.R. 55(b).
Chapter 5, Cigarette Tax Act Rules, was readopted as R.2004 d.146,
effective March 16, 2004. See: 35 N.J.R. 5367(a), 36 N.J.R. 1954(a). Chapter 5, Cigarette Tax Act Rules,
expired on September 12, 2009.
Chapter 5, Cigarette Tax Act Rules, was adopted as new rules by
R.2009 d.352, effective December 7, 2009. See: 41 N.J.R. 1164(a), 41 N.J.R. 4462(b).
In
accordance with N.J.S.A. 52:14B-5.1b, Chapter 5, Cigarette Tax Act Rules, was scheduled to expire on December
7, 2016. See: 43 N.J.R. 1203(a).
Chapter 5, Cigarette Tax Act Rules, was readopted as R.2017
d.133, effective June 6, 2017. See: Source and Effective Date. See, also, section
annotations.
CHAPTER AUTHORITY:
N.J.S.A. 54:40A-20.