New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 3 - REVENUE TAX STAMPS
Section 18:5-3.2 - Types of stamps available; denominations
Universal Citation: NJ Admin Code 18:5-3.2
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Heat decalcomania tax stamps applied by machine in denominations of $2.70 are sold only in multiples of 30,000 stamps.
(b) Heat decalcomania tax stamps applied by hand in denominations of $ 2.70 are sold in blocks of individual sheets of 100 stamps and only multiples of 1,000 stamps.
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