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N.J.S.A. § 54:40A-11.1.

Cost study

Official textNew Jersey Statutes Annotated (Tax)lis.njleg.state.nj.us
Summarize

Within six months following the effective date of this 1987 amendatory and supplementary act and not less than every two years thereafter, the director shall conduct a study of the cost of stamping cigarettes in New Jersey. The results of each study shall be transmitted to the Governor and to the Legislature and may serve as the basis for any further modifications of the stamping discount, except insofar as the director is empowered to administratively adjust the discount pursuant to section 401 of P.L. 1948, c. 65 (C. 54:40A-11). Except for adjustments made by the director, no further modification of the stamping discount shall be permitted until the first cost study required by this section is completed.

In conducting this study, the licensed cigarette distributors of the State of New Jersey shall provide the director access to their books and records so that the director has all information necessary to accurately calculate the distributors' cost of stamping a unit of cigarettes. The distributors' projected cost shall also be considered for the purposes of this study.

L. 1987, c. 37, s. 3.

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In this chapter (40 sections)
  1. 54:40A-1. · Short title
  2. 54:40A-2 · Cigarette tax definitions
  3. 54:40A-3. · Licenses required
  4. 54:40A-4 · License; issuance, fees
  5. 54:40A-4.1 · Sign required; violations, penalties
  6. 54:40A-4.2 · Sale of single, less than packs of 20; violations, fine
  7. 54:40A-4.3 · Enforcement of single, less than packs of 20 sale…
  8. 54:40A-5. · Revocation of license
  9. 54:40A-6. · License required in addition to other license
  10. 54:40A-7 · Reports required; penalty required for not filing reports
  11. 54:40A-7.1 · Monthly report produced by director
  12. 54:40A-8 · Tax imposed; rate
  13. 54:40A-9. · Sales to the State and political subdivisions of the State
  14. 54:40A-9.1. · Sales by licensed manufacturers to licensed distributors
  15. 54:40A-10. · Sales exempt from taxes
  16. 54:40A-11 · Director to provide revenue stamps
  17. 54:40A-11.1. · Cost study
  18. 54:40A-12. · Distributors shall not sell stamps; exceptions
  19. 54:40A-13. · Credit sales of revenue stamps
  20. 54:40A-14. · Manner of affixing stamps
  21. 54:40A-15 · Distributors to affix stamps
  22. 54:40A-16 · Nonacceptance of unstamped, illegally stamped cigarettes
  23. 54:40A-17 · Use of stamp metering machine
  24. 54:40A-18. · Sale of stamps to out-of-State distributors
  25. 54:40A-19. · Redemption and refund of stamps
  26. 54:40A-20. · Power of director to administer act
  27. 54:40A-21. · State Tax Uniform Procedure Law applicable
  28. 54:40A-22. · Power to appoint assistants; special agents; powers
  29. 54:40A-23. · Records to be kept by taxpayer; inventories
  30. 54:40A-24 · Penalties; jurisdiction; disposition; costs; expenses
  31. 54:40A-24.1 · Penalty for selling cigarettes not of employer's…
  32. 54:40A-25 · Possessing cigarettes not bearing required revenue stamps
  33. 54:40A-26 · Refusal or failure to produce records
  34. 54:40A-27 · Interfering with administration of the act
  35. 54:40A-28 · Sale of cigarettes without required stamp, violations
  36. 54:40A-28.1 · Possession of cigarettes without proper stamp, violations
  37. 54:40A-29. · Forging or counterfeiting revenue stamps
  38. 54:40A-29.1 · Offenses involving counterfeit cigarettes
  39. 54:40A-30 · Unstamped cigarettes subject to confiscation
  40. 54:40A-32 · Records; possession and transportation of unstamped…
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