New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 3 - REVENUE TAX STAMPS
Section 18:5-3.14 - Stamping of cigarettes done in one continuous operation
Universal Citation: NJ Admin Code 18:5-3.14
Current through Register Vol. 56, No. 18, September 16, 2024
When a duly licensed resident distributor opens an original, sealed, manufacturers' shipping container or case of cigarettes in order to affix New Jersey revenue tax stamps, or revenue tax stamps of any other state, all packages of cigarettes in the container or case are to be stamped in one continuous operation.
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