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N.J.S.A. § 54:40A-12.

Distributors shall not sell stamps; exceptions

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

Licensed distributors shall not sell, borrow, loan, buy or exchange unstamped cigarettes or stamps to, from or with other licensed distributors; exception cigarettes bearing the cigarette revenue stamps of other States.

L.1948, c. 65, p. 160, s. 402. Amended by L.1952, c. 246, p. 819, s. 5; L.1954, c. 225, p. 838, s. 1; L.1956, c. 10, p. 36, s. 3; L.1961, c. 28, p. 121, 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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