New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 5 - REPORTS
Section 18:5-5.1 - Reports required

Universal Citation: NJ Admin Code 18:5-5.1

Current through Register Vol. 56, No. 18, September 16, 2024

(a) The Act requires monthly reports to be filed with the Director by:

1. Every licensed distributor;

2. Every licensed manufacturer;

3. Every licensed consumer who has acquired cigarettes subject to the tax.

(b) The Act also empowers the Director to prescribe, upon notice, reports from:

1. Every licensed manufacturer's representative;

2. Every licensed wholesale or retail dealer;

3. Every person who transports unstamped cigarettes upon the public highways, roads, or streets of New Jersey or who stores unstamped cigarettes in New Jersey.

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