New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 5 - REPORTS
Section 18:5-5.15 - Consolidated reports
Universal Citation: NJ Admin Code 18:5-5.15
Current through Register Vol. 56, No. 6, March 18, 2024
(a) The filing of consolidated tax reports is not permitted.
(b) When one person (or other legal entity) operates more than one licensed activity from whom reports are required, separate reports must be submitted from each separately licensed activity.
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