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
Universal Citation: NJ Admin Code 18:5-3.1
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Only duly licensed distributors may purchase and affix cigarette revenue tax stamps of the proper denomination to packages of cigarettes.
(b) Licensed distributors are not permitted to sell, borrow, loan, buy, or exchange cigarette revenue tax stamps to, from, or with other licensed distributors.
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