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N.J.S.A. § 54:40A-21.

State Tax Uniform Procedure Law applicable

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

The provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., shall be applicable to the administration of this act.

Every person shall, by the acceptance of a license issued under this act, be deemed to have consented to the procedures set forth in the said State Tax Uniform Procedure Law and to the jurisdiction of the tax court.

L.1948, c. 65, p. 163, s. 502. Amended by L.1983, c. 36, s. 43, eff. Jan. 26, 1983.

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In this chapter (40 sections)
  1. 54:40A-4.3 · Enforcement of single, less than packs of 20 sale…
  2. 54:40A-5. · Revocation of license
  3. 54:40A-6. · License required in addition to other license
  4. 54:40A-7 · Reports required; penalty required for not filing reports
  5. 54:40A-7.1 · Monthly report produced by director
  6. 54:40A-8 · Tax imposed; rate
  7. 54:40A-9. · Sales to the State and political subdivisions of the State
  8. 54:40A-9.1. · Sales by licensed manufacturers to licensed distributors
  9. 54:40A-10. · Sales exempt from taxes
  10. 54:40A-11 · Director to provide revenue stamps
  11. 54:40A-11.1. · Cost study
  12. 54:40A-12. · Distributors shall not sell stamps; exceptions
  13. 54:40A-13. · Credit sales of revenue stamps
  14. 54:40A-14. · Manner of affixing stamps
  15. 54:40A-15 · Distributors to affix stamps
  16. 54:40A-16 · Nonacceptance of unstamped, illegally stamped cigarettes
  17. 54:40A-17 · Use of stamp metering machine
  18. 54:40A-18. · Sale of stamps to out-of-State distributors
  19. 54:40A-19. · Redemption and refund of stamps
  20. 54:40A-20. · Power of director to administer act
  21. 54:40A-21. · State Tax Uniform Procedure Law applicable
  22. 54:40A-22. · Power to appoint assistants; special agents; powers
  23. 54:40A-23. · Records to be kept by taxpayer; inventories
  24. 54:40A-24 · Penalties; jurisdiction; disposition; costs; expenses
  25. 54:40A-24.1 · Penalty for selling cigarettes not of employer's…
  26. 54:40A-25 · Possessing cigarettes not bearing required revenue stamps
  27. 54:40A-26 · Refusal or failure to produce records
  28. 54:40A-27 · Interfering with administration of the act
  29. 54:40A-28 · Sale of cigarettes without required stamp, violations
  30. 54:40A-28.1 · Possession of cigarettes without proper stamp, violations
  31. 54:40A-29. · Forging or counterfeiting revenue stamps
  32. 54:40A-29.1 · Offenses involving counterfeit cigarettes
  33. 54:40A-30 · Unstamped cigarettes subject to confiscation
  34. 54:40A-32 · Records; possession and transportation of unstamped…
  35. 54:40A-32.1 · Cigarette vending machines, certain circumstances,…
  36. 54:40A-37. · Proceeds of the collection of taxes and license fees to be…
  37. 54:40A-38. · Appropriation for enforcement of act
  38. 54:40A-39. · Appropriation for refund claims
  39. 54:40A-40. · Powers of director upon approval of act
  40. 54:40A-41. · Constitutionality
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