New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 2 - IMPOSITION OF TAX
Section 18:5-2.7 - Lost or stolen cigarettes
Universal Citation: NJ Admin Code 18:5-2.7
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Any person, including manufacturers, warehousemen, carriers, manufacturers' representatives, distributors, wholesale dealers, retail dealers, and consumers, having possession of unstamped cigarettes within the State of New Jersey, are liable for the tax on such cigarettes imposed pursuant to the provision of the Act.
(b) If unstamped cigarettes are lost, stolen, or otherwise unaccounted for, in transit, storage, or otherwise, a presumption is deemed to exist for the purpose of taxation that such cigarettes were used and consumed in New Jersey.
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