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N.J.S.A. § 54:40A-19.

Redemption and refund of stamps

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

The director shall redeem any unused or mutilated, but identifiable, stamps that any distributor or dealer may present for redemption, and refund therefor the face value of said stamps, less the discount allowed by the director at the time of the purchase of the stamps by said distributor or dealer. In the event any stamped cigarettes are shipped out of this State, or are sold to those agencies or instrumentalities which this State is prohibited from taxing under the Constitution or the statutes of the United States, by any distributor or dealer, a refund of the face value of said stamps, less the discount allowed by the director at the time of the purchase of the stamps by said distributor or dealer, shall be made upon the application of the distributor or dealer on forms prescribed by the director together with such evidence and proof of sale as the director shall require.

L.1948, c. 65, p. 163, s. 409. Amended by L.1957, c. 92, p. 179, s. 1.

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