New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 11 - TRANSPORTATION OF UNSTAMPED CIGARETTES
Section 18:5-11.1 - Transportation of unstamped cigarettes; permit required

Universal Citation: NJ Admin Code 18:5-11.1

Current through Register Vol. 56, No. 18, September 16, 2024

(a) Any person who transports cigarettes not stamped under the Act, upon the public highways, roads, streets, or waterways of the State of New Jersey, other than a common carrier or person licensed pursuant to the Act, is required to have in his or her actual possession, in addition to the documents required by N.J.S.A. 54:40A-32, a permit from the Director authorizing the transportation of such unstamped cigarettes in, to, or through the State of New Jersey.

(b) Such permit is to be obtained for each and every separate load or shipment and for each vehicle or vessel. No particular form is required in applying for such permit, however, any such application must contain the following information:

1. The true name and the complete, exact address of the transporter;

2. The true name and the complete, exact address of the owner of the cigarettes, if other than the transporter;

3. The exact quantity and brands of the cigarettes that are to be transported;

4. The complete and exact description of the vehicle or vessel in which the cigarettes are to be transported, including the license and registration numbers;

5. The date on which the cigarettes are to be transported;

6. The complete and exact route to be used by the transporter in, to, or through the State of New Jersey.

(c) Such permit is issued by the Director without charge or fee.

(d) On the date authorized in the permit for the transportation of the unstamped cigarettes, the transporter is required to stop at the first State Police post or station on his or her authorized route and make available for inspection his or her permit, documents required by N.J.S.A. 54:40A-32, and the cigarettes being transported.

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