New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 4 - REFUNDS AND REDEMPTION OF STAMPS
Section 18:5-4.5 - Redemption of tax stamps affixed to packages of cigarettes returned to manufacturers
Universal Citation: NJ Admin Code 18:5-4.5
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 packages of cigarettes returned to manufacturers may be obtained by licensed distributors when a properly executed Claim for Refund (Form A-3730) is filed.
(b) In addition to the statement of the licensed distributor, the claim must include a statement from the manufacturer indicating receipt of the returned stamped cigarettes.
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