New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 2 - IMPOSITION OF TAX
Section 18:5-2.2 - Method of paying tax
Universal Citation: NJ Admin Code 18:5-2.2
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The tax is paid by the purchase of revenue tax stamps from the Director of the Division of Taxation. Stamps of the appropriate denomination are required to be affixed to each individual package of cigarettes by licensed distributors.
(b) The Director may, in his or her discretion, if more practical, collect the taxes due pursuant to the provisions of the Act otherwise than by means of tax stamps, provided any other method used will adequately protect the revenue due the State of New Jersey.
Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
