New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 4 - REFUNDS AND REDEMPTION OF STAMPS
Section 18:5-4.7 - Redemption of tax stamps affixed to packages of cigarettes exported
Universal Citation: NJ Admin Code 18:5-4.7
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 exported to points outside of New Jersey 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 an invoice
covering the quantity of stamped cigarettes shipped, duly receipted by the receiver
or purchaser at the point of destination; and
2. A supplementary signed statement, by the
licensed distributor claiming the redemption, that the stamps affixed to the
cigarettes so exported have been removed or defaced in such manner as to make the
cigarettes unsaleable in New Jersey as stamped cigarettes; or the stamped packages
of cigarettes so exported were restamped by the licensed distributor with the legend
"New Jersey Tax Free Cigarettes."
Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
