New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 3 - REVENUE TAX STAMPS
Section 18:5-3.12 - Stamping machines; conditions of use
Universal Citation: NJ Admin Code 18:5-3.12
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Application by licensed distributors for authorization to use a stamping machine is to be made to the Director, who shall apply the following terms and conditions to such authorization:
1. Only stamping machines of a type
approved by the Director are to be used to affix stamps;
2. Only stamping machines registered with the
Director are to be used to affix stamps;
3. Stamping machines registered with the Director
are to be used to affix stamps only on packages of cigarettes owned by the
distributor affixing same;
4. Each
stamping machine and stamps are to be kept in a safe place when not in use, and are
to be safeguarded when being transported;
5. No stamping machine is to be transferred or
otherwise disposed of without prior written permission of the Director;
6. All stamping machines must be regularly
serviced and cleaned in accordance with the instructions issued by the manufacturer
of the equipment.
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