New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 4 - REFUNDS AND REDEMPTION OF STAMPS
Section 18:5-4.6 - Redemption of tax stamps affixed to packages of cigarettes sold to the United States Government or its agencies
Universal Citation: NJ Admin Code 18:5-4.6
Current through Register Vol. 56, No. 18, September 16, 2024
(a) A refund equal to the face value, less the discount allowed, on cigarette decalcomania revenue tax stamps affixed to packages of cigarettes sold to the United States Government or its agencies may be obtained by licensed distributors when a properly executed claim for refund is made on Form A-3730. The claim must be accompanied by:
1. A satisfactory invoice or copy of any invoice
covering the quantity of stamped cigarettes sold, duly receipted by the accredited
agent designated by the United States Government or its agencies to receive the
cigarettes; and
2. A supplementary
signed statement by the licensed distributor claiming the refund, that the packages
of cigarettes sold were restamped with the legend "New Jersey Tax Free
Cigarettes".
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