New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 3 - REVENUE TAX STAMPS
Section 18:5-3.10 - Decalcomania revenue tax stamps

Universal Citation: NJ Admin Code 18:5-3.10

Current through Register Vol. 56, No. 18, September 16, 2024

(a) Decalcomania revenue tax stamps of the proper denomination shall be affixed to each individual package of cigarettes in such manner as to adhere securely in accordance with the instructions of the manufacturer.

(b) If packages of cigarettes are wrapped in or covered by some substance to which the stamps do not readily adhere, such wrapper or covering must be roughened or treated so that the stamps will adhere securely thereto.

(c) Decalcomania revenue tax stamps of the proper denomination are to be affixed to the bottom end of each standard package of 20 cigarettes.

(d) Decalcomania revenue stamps of the proper denomination are to be affixed to the side, lid, or top of flat, round, or other nonstandard packages of cigarettes, in such manner as not to obscure the United States Surgeon General's health warning. Nothing provided for in this section shall be construed to nullify N.J.A.C. 18:5-10.2, concerning cigarettes displayed in vending machines.

(e) Decalcomania revenue tax stamps are not to be affixed to the carton, case, or container of cigarettes, other than the individual package.

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