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N.J.S.A. § 54:40A-18.

Sale of stamps to out-of-State distributors

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

In case the director shall find that the collection of any tax imposed by this act would be facilitated thereby, he may authorize, under reasonable conditions, any person resident or located outside this State, engaged in the business of selling and shipping cigarettes into the State, upon complying with the requirements of the director, to affix or cause to be affixed on behalf of any purchaser of cigarettes who would otherwise be taxable therefor, the stamps required by this act, or may authorize the use of a machine by such persons as herein provided, except that the delivery of stamps or meterings to such persons shall be made upon a prepayment basis. Any such nonresident person shall be required to agree to submit his books, accounts, and records to reasonable examination, by the director or his duly authorized agent. Each such nonresident person, other than a foreign corporation which is authorized by law to transact business in this State shall, by a duly executed instrument filed in the office of the Secretary of State, constitute the Secretary of State his lawful attorney in fact upon whom any original process in any action or legal proceeding against such nonresident person may be served, and therein agree that any original process against him so served shall be of the same force and effect as if served on him within this State, and that the authority thereof shall continue in force irrevocably so long as any such nonresident person shall remain liable for any taxes, interest and penalties under this act. Service of process against any such nonresident person shall be made by leaving the process, with a fee of two dollars ($2.00) in the office of the Secretary of State. Upon the receipt of any such process the Secretary of State shall send forthwith by registered mail to such nonresident person a notice of such service and a copy of the process. Any nonresident person who shall comply with the provisions of this section may be licensed as a distributor.

L.1948, c. 65, p. 162, s. 408.

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In this chapter (40 sections)
  1. 54:40A-4 · License; issuance, fees
  2. 54:40A-4.1 · Sign required; violations, penalties
  3. 54:40A-4.2 · Sale of single, less than packs of 20; violations, fine
  4. 54:40A-4.3 · Enforcement of single, less than packs of 20 sale…
  5. 54:40A-5. · Revocation of license
  6. 54:40A-6. · License required in addition to other license
  7. 54:40A-7 · Reports required; penalty required for not filing reports
  8. 54:40A-7.1 · Monthly report produced by director
  9. 54:40A-8 · Tax imposed; rate
  10. 54:40A-9. · Sales to the State and political subdivisions of the State
  11. 54:40A-9.1. · Sales by licensed manufacturers to licensed distributors
  12. 54:40A-10. · Sales exempt from taxes
  13. 54:40A-11 · Director to provide revenue stamps
  14. 54:40A-11.1. · Cost study
  15. 54:40A-12. · Distributors shall not sell stamps; exceptions
  16. 54:40A-13. · Credit sales of revenue stamps
  17. 54:40A-14. · Manner of affixing stamps
  18. 54:40A-15 · Distributors to affix stamps
  19. 54:40A-16 · Nonacceptance of unstamped, illegally stamped cigarettes
  20. 54:40A-17 · Use of stamp metering machine
  21. 54:40A-18. · Sale of stamps to out-of-State distributors
  22. 54:40A-19. · Redemption and refund of stamps
  23. 54:40A-20. · Power of director to administer act
  24. 54:40A-21. · State Tax Uniform Procedure Law applicable
  25. 54:40A-22. · Power to appoint assistants; special agents; powers
  26. 54:40A-23. · Records to be kept by taxpayer; inventories
  27. 54:40A-24 · Penalties; jurisdiction; disposition; costs; expenses
  28. 54:40A-24.1 · Penalty for selling cigarettes not of employer's…
  29. 54:40A-25 · Possessing cigarettes not bearing required revenue stamps
  30. 54:40A-26 · Refusal or failure to produce records
  31. 54:40A-27 · Interfering with administration of the act
  32. 54:40A-28 · Sale of cigarettes without required stamp, violations
  33. 54:40A-28.1 · Possession of cigarettes without proper stamp, violations
  34. 54:40A-29. · Forging or counterfeiting revenue stamps
  35. 54:40A-29.1 · Offenses involving counterfeit cigarettes
  36. 54:40A-30 · Unstamped cigarettes subject to confiscation
  37. 54:40A-32 · Records; possession and transportation of unstamped…
  38. 54:40A-32.1 · Cigarette vending machines, certain circumstances,…
  39. 54:40A-37. · Proceeds of the collection of taxes and license fees to be…
  40. 54:40A-38. · Appropriation for enforcement of act
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