New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 4 - REFUNDS AND REDEMPTION OF STAMPS
Section 18:5-4.4 - Redemption of tax stamps affixed to spoiled packages of cigarettes
Universal Citation: NJ Admin Code 18:5-4.4
Current through Register Vol. 56, No. 18, September 16, 2024
(a) A refund equal to the face value, less the discount allowed, on identifiable cigarette decalcomania tax stamps affixed to spoiled packages of cigarettes may be obtained by licensed distributors when an agent of the Director has witnessed the destruction of the spoiled packages of cigarettes and the stamps thereon, and a properly executed Claim for Refund (Form A-3730) is filed.
(b) Identifiable stamps affixed to spoiled packages of cigarettes held by wholesale or retail dealers must be returned for credit to a licensed distributor, unless the Director permits otherwise.
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