New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 3 - REVENUE TAX STAMPS
Section 18:5-3.16 - Registration of tax stamping equipment
Universal Citation: NJ Admin Code 18:5-3.16
Current through Register Vol. 56, No. 18, September 16, 2024
(a) All duly licensed distributors using mechanical cigarette revenue tax stamping equipment are to register with the Director all serial numbers appearing on the equipment owned or operated.
(b) Any person who may acquire or have in his or her possession any mechanical cigarette revenue tax stamping equipment is to register with the Director all serial numbers appearing on the equipment.
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