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N.J.S.A. § 54:40A-20.

Power of director to administer act

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

The director is hereby authorized and empowered to administer and enforce the provisions of this act and in pursuance thereof to make and enforce such rules and regulations as he may deem necessary.

L.1948, c. 65, p. 163, s. 501.

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