New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 10 - VENDING MACHINES
Section 18:5-10.1 - Approval of types of cigarette vending machines
Universal Citation: NJ Admin Code 18:5-10.1
Current through Register Vol. 56, No. 18, September 16, 2024
(a) In order to protect the collection of any tax imposed by the Act, the Director reserves the right to approve or to disapprove, in his or her discretion, the type of cigarette vending machine that may be used for the sale of packages of cigarettes in the State of New Jersey.
(b) No cigarette vending machine whose use has been disapproved by the Director may be licensed under the Act.
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