New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 5 - REPORTS
Section 18:5-5.13 - Manufacturer reports
Universal Citation: NJ Admin Code 18:5-5.13
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Every manufacturer who consigns or delivers shipments of cigarettes into New Jersey, which it intends to distribute without affixing the cigarette tax revenue stamp, is required to file a monthly report on Form MSS-1 (Manufacturer's Report of Special Shipments of Taxable Cigarettes into New Jersey).
(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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