New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 10 - VENDING MACHINES
Section 18:5-10.4 - Sealing and seizure of cigarette vending machines
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Any cigarette vending machine not properly licensed or not properly identified pursuant to N.J.A.C. 18:5-10.3, or which is found to contain packages of cigarettes to which New Jersey revenue tax stamps have not been properly affixed or which is operated contrary to, and in violation of, any other provisions of the Act or this chapter, may be seized or sealed by the Director, or his or her authorized delegate, agents, or employees or by any peace officer of the State of New Jersey in such manner as to prevent its further operation.
(b) No person may unseal any such sealed vending machine, except the Director or his or her authorized delegate, unless or until the licensee of such vending machine is in compliance with all of the provisions of the Act and this chapter.