New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 12 - PENALTIES
Section 18:5-12.6 - Forfeitures
Universal Citation: NJ Admin Code 18:5-12.6
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The following property may be seized and forfeited for the violations specified:
1. Cigarettes to which revenue tax stamps have not
been affixed as required by the Act, found anywhere in the State of New
Jersey;
2. Vending machines containing
unstamped or counterfeit stamped cigarettes;
3. Vehicles used to transport cigarettes not
stamped as required by the Act, without proper invoices.
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