New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES
Subchapter 7 - MISCELLANEOUS PROVISIONS
Section 18:6-7.4 - Cooperatives
Universal Citation: NJ Admin Code 18:6-7.4
Current through Register Vol. 56, No. 6, March 18, 2024
(a) Cooperatives and business ventures in the nature of cooperatives, which hold cigarette distributors' or wholesale dealers' licenses issued pursuant to the New Jersey Cigarette Tax Act, may not declare dividends nor give benefits nor rebates correlated to cigarette sales, to the member stores.
(b) The giving of any such dividend, benefit, or rebate is considered a violation of the New Jersey Unfair Cigarette Sales Act.
Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
