New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 6 - LICENSES
Section 18:5-6.5 - Distributor's license
Universal Citation: NJ Admin Code 18:5-6.5
Current through Register Vol. 56, No. 6, March 18, 2024
(a) Each distributor is to apply for a distributor's license on Cigarette Tax Form CD-1.
(b) For each license issued to a distributor, there must be paid to the director a fee of $ 350.00.
(c) If a distributor sells or intends to sell cigarettes at two or more places of business, whether established or temporary, a separate license is required for each place of business.
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