New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES
Subchapter 5 - REPORTS REQUIRED
Section 18:6-5.10 - Reporting of unlicensed retailers

(a) Any licensed distributor or wholesale dealer who supplies a retailer with cigarettes must obtain the retail license number of such retail account. Said license number is to be found on the license certificate issued to retail dealers by the Division of Taxation.

(b) If the supplier of cigarettes is unable to obtain such license number, the supplier must submit the complete name and address of the retailer to the Division of Taxation on their appropriate monthly informational report, Form CDIS-1 or CWIP-1.

(c) This provision also applies to changes in ownership, in corporate or trade name status, and the relocation of retail cigarette accounts.