Partnertax.ai
Start free trial →

New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54:40A-25

Possessing cigarettes not bearing required revenue stamps

Official textlis.njleg.state.nj.uslast amended

602. Possessing cigarettes not bearing required revenue stamps.

Any wholesale dealer or retail dealer who violates the provisions of section four hundred six of this act, and any consumer who fails to report and remit the tax due as provided by section two hundred five of this act, shall be liable to a penalty of not more than $1,000 for each individual carton of unstamped or illegally stamped cigarettes in the dealer's possession, which penalty shall be sued for and recovered in the same manner as provided for the penalties imposed by section six hundred one of this act.

L.1948, c.65, s.602; amended 1951, c.281, s.2; 1999, c.328, s.3; 2011, c.80, s.3; 2013, c.145, s.6.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 54:40A-8 · Tax imposed; rate
  2. 54:40A-9. · Sales to the State and political subdivisions of the State
  3. 54:40A-9.1. · Sales by licensed manufacturers to licensed distributors
  4. 54:40A-10. · Sales exempt from taxes
  5. 54:40A-11 · Director to provide revenue stamps
  6. 54:40A-11.1. · Cost study
  7. 54:40A-12. · Distributors shall not sell stamps; exceptions
  8. 54:40A-13. · Credit sales of revenue stamps
  9. 54:40A-14. · Manner of affixing stamps
  10. 54:40A-15 · Distributors to affix stamps
  11. 54:40A-16 · Nonacceptance of unstamped, illegally stamped cigarettes
  12. 54:40A-17 · Use of stamp metering machine
  13. 54:40A-18. · Sale of stamps to out-of-State distributors
  14. 54:40A-19. · Redemption and refund of stamps
  15. 54:40A-20. · Power of director to administer act
  16. 54:40A-21. · State Tax Uniform Procedure Law applicable
  17. 54:40A-22. · Power to appoint assistants; special agents; powers
  18. 54:40A-23. · Records to be kept by taxpayer; inventories
  19. 54:40A-24 · Penalties; jurisdiction; disposition; costs; expenses
  20. 54:40A-24.1 · Penalty for selling cigarettes not of employer's…
  21. 54:40A-25 · Possessing cigarettes not bearing required revenue stamps
  22. 54:40A-26 · Refusal or failure to produce records
  23. 54:40A-27 · Interfering with administration of the act
  24. 54:40A-28 · Sale of cigarettes without required stamp, violations
  25. 54:40A-28.1 · Possession of cigarettes without proper stamp, violations
  26. 54:40A-29. · Forging or counterfeiting revenue stamps
  27. 54:40A-29.1 · Offenses involving counterfeit cigarettes
  28. 54:40A-30 · Unstamped cigarettes subject to confiscation
  29. 54:40A-32 · Records; possession and transportation of unstamped…
  30. 54:40A-32.1 · Cigarette vending machines, certain circumstances,…
  31. 54:40A-37. · Proceeds of the collection of taxes and license fees to be…
  32. 54:40A-38. · Appropriation for enforcement of act
  33. 54:40A-39. · Appropriation for refund claims
  34. 54:40A-40. · Powers of director upon approval of act
  35. 54:40A-41. · Constitutionality
  36. 54:40A-42. · Repealer
  37. 54:40A-43. · Effective date
  38. 54:40A-44 · Advertisements; penalties therefor
  39. 54:40A-45. · Tobacco industry advisory council; membership; report
  40. 54:40A-46 · Short title
Full table of contents →