Chapter

Chapter 40A

N.J. Stat. Ann. § 54:40A-1— Short title
N.J. Stat. Ann. § 54:40A-2— Cigarette tax definitions
N.J. Stat. Ann. § 54:40A-3— Licenses required
N.J. Stat. Ann. § 54:40A-4— License; issuance, fees
N.J. Stat. Ann. § 54:40A-4.1— Sign required; violations, penalties
N.J. Stat. Ann. § 54:40A-4.2— Sale of single, less than packs of 20; violations, fine
N.J. Stat. Ann. § 54:40A-4.3— Enforcement of single, less than packs of 20 sale violations
N.J. Stat. Ann. § 54:40A-5— Revocation of license
N.J. Stat. Ann. § 54:40A-6— License required in addition to other license
N.J. Stat. Ann. § 54:40A-7— Reports required; penalty required for not filing reports
N.J. Stat. Ann. § 54:40A-7.1— Monthly report produced by director
N.J. Stat. Ann. § 54:40A-8— Tax imposed; rate
N.J. Stat. Ann. § 54:40A-9— Sales to the State and political subdivisions of the State
N.J. Stat. Ann. § 54:40A-9.1— Sales by licensed manufacturers to licensed distributors
N.J. Stat. Ann. § 54:40A-10— Sales exempt from taxes
N.J. Stat. Ann. § 54:40A-11— Director to provide revenue stamps
N.J. Stat. Ann. § 54:40A-11.1— Cost study
N.J. Stat. Ann. § 54:40A-12— Distributors shall not sell stamps; exceptions
N.J. Stat. Ann. § 54:40A-13— Credit sales of revenue stamps
N.J. Stat. Ann. § 54:40A-14— Manner of affixing stamps
N.J. Stat. Ann. § 54:40A-15— Distributors to affix stamps
N.J. Stat. Ann. § 54:40A-16— Nonacceptance of unstamped, illegally stamped cigarettes
N.J. Stat. Ann. § 54:40A-17— Use of stamp metering machine
N.J. Stat. Ann. § 54:40A-18— Sale of stamps to out-of-State distributors
N.J. Stat. Ann. § 54:40A-19— Redemption and refund of stamps
N.J. Stat. Ann. § 54:40A-20— Power of director to administer act
N.J. Stat. Ann. § 54:40A-21— State Tax Uniform Procedure Law applicable
N.J. Stat. Ann. § 54:40A-22— Power to appoint assistants; special agents; powers
N.J. Stat. Ann. § 54:40A-23— Records to be kept by taxpayer; inventories
N.J. Stat. Ann. § 54:40A-24— Penalties; jurisdiction; disposition; costs; expenses
N.J. Stat. Ann. § 54:40A-24.1— Penalty for selling cigarettes not of employer's manufacture
N.J. Stat. Ann. § 54:40A-25— Possessing cigarettes not bearing required revenue stamps
N.J. Stat. Ann. § 54:40A-26— Refusal or failure to produce records
N.J. Stat. Ann. § 54:40A-27— Interfering with administration of the act
N.J. Stat. Ann. § 54:40A-28— Sale of cigarettes without required stamp, violations
N.J. Stat. Ann. § 54:40A-28.1— Possession of cigarettes without proper stamp, violations
N.J. Stat. Ann. § 54:40A-29— Forging or counterfeiting revenue stamps
N.J. Stat. Ann. § 54:40A-29.1— Offenses involving counterfeit cigarettes
N.J. Stat. Ann. § 54:40A-30— Unstamped cigarettes subject to confiscation
N.J. Stat. Ann. § 54:40A-32— Records; possession and transportation of unstamped cigarettes; seizure and confiscation of vessel or vehicles
N.J. Stat. Ann. § 54:40A-32.1— Cigarette vending machines, certain circumstances, seized, sealed
N.J. Stat. Ann. § 54:40A-37— Proceeds of the collection of taxes and license fees to be paid to State Treasurer
N.J. Stat. Ann. § 54:40A-37.1— Cancer Research Fund
N.J. Stat. Ann. § 54:40A-38— Appropriation for enforcement of act
N.J. Stat. Ann. § 54:40A-39— Appropriation for refund claims
N.J. Stat. Ann. § 54:40A-40— Powers of director upon approval of act
N.J. Stat. Ann. § 54:40A-41— Constitutionality
N.J. Stat. Ann. § 54:40A-42— Repealer
N.J. Stat. Ann. § 54:40A-43— Effective date
N.J. Stat. Ann. § 54:40A-44— Advertisements; penalties therefor
N.J. Stat. Ann. § 54:40A-45— Tobacco industry advisory council; membership; report
N.J. Stat. Ann. § 54:40A-46— Short title
N.J. Stat. Ann. § 54:40A-47— Findings, declarations relative to out-of-State cigarette sales
N.J. Stat. Ann. § 54:40A-48— "Face-to-face sale" defined
N.J. Stat. Ann. § 54:40A-49— Conditions for non-face-to-face sale of cigarettes
N.J. Stat. Ann. § 54:40A-50— Additional penalties, schedule
N.J. Stat. Ann. § 54:40A-51— Annual report
N.J. Stat. Ann. § 54:40A-52— Vending machine sales unaffected
N.J. Stat. Ann. § 54:40A-53— Other laws applicable
N.J. Stat. Ann. § 54:40A-54— Short title
N.J. Stat. Ann. § 54:40A-55— Findings, declarations relative to reduced cigarette ignition propensity
N.J. Stat. Ann. § 54:40A-56— Definitions relative to reduced cigarette ignition propensity
N.J. Stat. Ann. § 54:40A-57— Testing, certification required for sale of cigarettes; exceptions
N.J. Stat. Ann. § 54:40A-58— Certification submitted to director by manufacturer; "Reduced Cigarette Ignition Propensity and Firefighter Protection Act Enforcement Fund."
N.J. Stat. Ann. § 54:40A-59— Marking of cigarettes as certified
N.J. Stat. Ann. § 54:40A-60— Violations, penalties
N.J. Stat. Ann. § 54:40A-61— Rules, regulations
N.J. Stat. Ann. § 54:40A-62— Procedures for enforcement
N.J. Stat. Ann. § 54:40A-63— "Fire Prevention and Public Safety Fund."
N.J. Stat. Ann. § 54:40A-64— Construction of act as to foreign sales
N.J. Stat. Ann. § 54:40A-65— Preemption by adoption of federal standard
N.J. Stat. Ann. § 54:40A-66— Conflicting local ordinances, preemption