New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES
Subchapter 7 - MISCELLANEOUS PROVISIONS
Section 18:6-7.7 - Credit memoranda
Universal Citation: NJ Admin Code 18:6-7.7
Current through Register Vol. 56, No. 6, March 18, 2024
(a) All licensed distributors and wholesale dealers, when issuing credit memoranda to their retail cigarette accounts, are to specify in detail all merchandise covered by the credit memoranda.
(b) The issuance of any such credit memoranda which do not specify the merchandise credited is prohibited, and considered a violation of the New Jersey Unfair Cigarette Sales Act.
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