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N.J.S.A. § 54:40A-22.

Power to appoint assistants; special agents; powers

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

The director may, subject to the provisions of Title 11 of the Revised Statutes, as amended and supplemented, appoint a State supervisor to assist him in the administration of this act and such other assistants as he may deem necessary, and may establish, equip, and maintain one or more offices at such places in this State as he shall determine.

The director may appoint certain of such assistants as special agents to aid him in the enforcement of this act. Special agents shall carry credentials issued by the director identifying them in that capacity, are declared to be peace officers and are empowered to arrest without warrant any person who violates the provisions of this act in their presence. Special agents are empowered to seize and take possession of any counterfeit stamps, counterfeit impression devices or cigarettes which are unlawfully possessed and any vehicle, vessel, vending machine or other receptacle in which they are found which is subject to confiscation under this act.

L.1948, c. 65, p. 164, s. 503. Amended by L.1973, c. 198, s. 1, eff. July 31, 1973.

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In this chapter (40 sections)
  1. 54:40A-5. · Revocation of license
  2. 54:40A-6. · License required in addition to other license
  3. 54:40A-7 · Reports required; penalty required for not filing reports
  4. 54:40A-7.1 · Monthly report produced by director
  5. 54:40A-8 · Tax imposed; rate
  6. 54:40A-9. · Sales to the State and political subdivisions of the State
  7. 54:40A-9.1. · Sales by licensed manufacturers to licensed distributors
  8. 54:40A-10. · Sales exempt from taxes
  9. 54:40A-11 · Director to provide revenue stamps
  10. 54:40A-11.1. · Cost study
  11. 54:40A-12. · Distributors shall not sell stamps; exceptions
  12. 54:40A-13. · Credit sales of revenue stamps
  13. 54:40A-14. · Manner of affixing stamps
  14. 54:40A-15 · Distributors to affix stamps
  15. 54:40A-16 · Nonacceptance of unstamped, illegally stamped cigarettes
  16. 54:40A-17 · Use of stamp metering machine
  17. 54:40A-18. · Sale of stamps to out-of-State distributors
  18. 54:40A-19. · Redemption and refund of stamps
  19. 54:40A-20. · Power of director to administer act
  20. 54:40A-21. · State Tax Uniform Procedure Law applicable
  21. 54:40A-22. · Power to appoint assistants; special agents; powers
  22. 54:40A-23. · Records to be kept by taxpayer; inventories
  23. 54:40A-24 · Penalties; jurisdiction; disposition; costs; expenses
  24. 54:40A-24.1 · Penalty for selling cigarettes not of employer's…
  25. 54:40A-25 · Possessing cigarettes not bearing required revenue stamps
  26. 54:40A-26 · Refusal or failure to produce records
  27. 54:40A-27 · Interfering with administration of the act
  28. 54:40A-28 · Sale of cigarettes without required stamp, violations
  29. 54:40A-28.1 · Possession of cigarettes without proper stamp, violations
  30. 54:40A-29. · Forging or counterfeiting revenue stamps
  31. 54:40A-29.1 · Offenses involving counterfeit cigarettes
  32. 54:40A-30 · Unstamped cigarettes subject to confiscation
  33. 54:40A-32 · Records; possession and transportation of unstamped…
  34. 54:40A-32.1 · Cigarette vending machines, certain circumstances,…
  35. 54:40A-37. · Proceeds of the collection of taxes and license fees to be…
  36. 54:40A-38. · Appropriation for enforcement of act
  37. 54:40A-39. · Appropriation for refund claims
  38. 54:40A-40. · Powers of director upon approval of act
  39. 54:40A-41. · Constitutionality
  40. 54:40A-42. · Repealer
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