New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 3 - REVENUE TAX STAMPS
- Section 18:5-3.1 - Purchase of stamps
- Section 18:5-3.2 - Types of stamps available; denominations
- Section 18:5-3.3 - Purchase of stamps; location
- Section 18:5-3.4 - Purchase of stamps; discount allowed
- Section 18:5-3.5 - Purchase of stamps; noncredit basis
- Section 18:5-3.6 - Purchase of stamps on a credit basis
- Section 18:5-3.7 - Reserved
- Section 18:5-3.8 - Reserved
- Section 18:5-3.9 - Purchase of stamps; credit basis payments
- Section 18:5-3.10 - Decalcomania revenue tax stamps
- Section 18:5-3.11 - Stamping machines; authorization to use
- Section 18:5-3.12 - Stamping machines; conditions of use
- Section 18:5-3.13 - Stamping machine inspection
- Section 18:5-3.14 - Stamping of cigarettes done in one continuous operation
- Section 18:5-3.15 - Possession of cigarettes by licensed resident distributors
- Section 18:5-3.16 - Registration of tax stamping equipment
- Section 18:5-3.17 - Transfer of tax stamping equipment
- Section 18:5-3.18 - Suspension or revocation of discount privilege
- Section 18:5-3.19 - Suspension or revocation of credit privilege
- Section 18:5-3.20 - Suspension or revocation of stamping machine privilege
- Section 18:5-3.21 - Notice of suspension or revocation of discount, credit, or stamping machine privilege
- Section 18:5-3.22 - Hearing of suspension or revocation of discount, credit, or stamping machine privilege
- Section 18:5-3.23 - Basis of order suspending or revoking the discount, credit, or stamping machine privilege
- Section 18:5-3.24 - Service of order suspending or revoking the discount, credit, or stamping machine privilege
- Section 18:5-3.25 - Appeal of order suspending or revoking the discount, credit, or stamping machine privilege
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.