New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 6 - LICENSES
Section 18:5-6.7 - Wholesale dealer's license
Universal Citation: NJ Admin Code 18:5-6.7
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Each wholesale dealer is to apply for a wholesale dealer's license on Cigarette Tax Form CWD-1.
(b) For each license issued to a wholesale dealer, and for each continuance thereof, there must be paid to the Director a fee of $250.00.
(c) If a wholesale dealer sells or intends to sell cigarettes at 10 or more places of business, whether established or temporary, a separate license is required for each place of business.
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