New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 5 - REPORTS
Section 18:5-5.12 - Consumer reports
Universal Citation: NJ Admin Code 18:5-5.12
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Every licensed consumer who acquires unstamped cigarettes for consumption, storage, or use subject to the New Jersey cigarette tax, is required to file a monthly report on Form CC-1, together with Schedule A.
(b) This report must be accompanied by a remittance for the full amount of all taxes due computed at the rate specified in N.J.A.C. 18:5- 2.3.
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