New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 2 - IMPOSITION OF TAX
- Section 18:5-2.1 - Cigarettes subject to tax; taxable status
- Section 18:5-2.2 - Method of paying tax
- Section 18:5-2.3 - Computation of tax
- Section 18:5-2.4 - Cigarettes exempt from taxation
- Section 18:5-2.5 - Cigarettes ceasing to be subject to tax
- Section 18:5-2.6 - Sales of cigarettes for use on airplanes and vessels
- Section 18:5-2.7 - Lost or stolen cigarettes
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