Chapter

Chapter 40B

N.J. Stat. Ann. § 54:40B-1— Short title
N.J. Stat. Ann. § 54:40B-2— Definitions
N.J. Stat. Ann. § 54:40B-3— Tax of 30 percent imposed on certain tobacco products; exceptions
N.J. Stat. Ann. § 54:40B-3.1— Tax imposed upon sale, use, distribution of moist snuff
N.J. Stat. Ann. § 54:40B-3.2— Tax imposed on liquid nicotine
N.J. Stat. Ann. § 54:40B-3.3— License required for retail sale of e-liquid; issuance
N.J. Stat. Ann. § 54:40B-3.4— Tax imposed on sale of container e-liquid
N.J. Stat. Ann. § 54:40B-3.5— Authority of director; rules, regulations
N.J. Stat. Ann. § 54:40B-3.6— Violations, penalties
N.J. Stat. Ann. § 54:40B-3.7— Filing of return by vapor business
N.J. Stat. Ann. § 54:40B-3.8— Certain container e-liquid declared contraband goods
N.J. Stat. Ann. § 54:40B-3.9— Municipal adoption of ordinance relative to licensing, regulation of vapor business; construction of act
N.J. Stat. Ann. § 54:40B-4— Payment of tax by distributor, wholesaler
N.J. Stat. Ann. § 54:40B-5— Liability for payment of tax
N.J. Stat. Ann. § 54:40B-6— Filing of certificate of registration, issuance of certificate of authority
N.J. Stat. Ann. § 54:40B-7— Records of charges, amounts to be kept by distributor, wholesaler
N.J. Stat. Ann. § 54:40B-8— Contents of return
N.J. Stat. Ann. § 54:40B-9— Payment of taxes; bond; security
N.J. Stat. Ann. § 54:40B-10— Estimation of taxes; notice of determination
N.J. Stat. Ann. § 54:40B-11— Taxes governed by Tax Uniform Procedure Law
N.J. Stat. Ann. § 54:40B-12— Powers of director
N.J. Stat. Ann. § 54:40B-13— Penalties and interest for failure to file return, pay taxes
N.J. Stat. Ann. § 54:40B-13.1— Seizure of certain contraband tobacco products and cigarettes
N.J. Stat. Ann. § 54:40B-14— Appeal to tax court; claim for refund