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New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54:40A-26

Refusal or failure to produce records

Official textlis.njleg.state.nj.uslast amended

603. Any person engaged in the business of manufacturing, purchasing, selling, consigning, shipping, distributing, or transporting cigarettes, who shall refuse or fail to produce, on demand by the director or any designated assistant, invoices of all cigarettes purchased or received by him within three years prior to such demand, unless his inability to do so for reasons beyond his control shall be shown by satisfactory proof, shall be guilty of a disorderly persons offense and shall be fined $1,000.

L.1948, c.65, s.603; amended 1951, c.281, s.3; 2013, c.145, s.7.

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In this chapter (40 sections)
  1. 54:40A-9. · Sales to the State and political subdivisions of the State
  2. 54:40A-9.1. · Sales by licensed manufacturers to licensed distributors
  3. 54:40A-10. · Sales exempt from taxes
  4. 54:40A-11 · Director to provide revenue stamps
  5. 54:40A-11.1. · Cost study
  6. 54:40A-12. · Distributors shall not sell stamps; exceptions
  7. 54:40A-13. · Credit sales of revenue stamps
  8. 54:40A-14. · Manner of affixing stamps
  9. 54:40A-15 · Distributors to affix stamps
  10. 54:40A-16 · Nonacceptance of unstamped, illegally stamped cigarettes
  11. 54:40A-17 · Use of stamp metering machine
  12. 54:40A-18. · Sale of stamps to out-of-State distributors
  13. 54:40A-19. · Redemption and refund of stamps
  14. 54:40A-20. · Power of director to administer act
  15. 54:40A-21. · State Tax Uniform Procedure Law applicable
  16. 54:40A-22. · Power to appoint assistants; special agents; powers
  17. 54:40A-23. · Records to be kept by taxpayer; inventories
  18. 54:40A-24 · Penalties; jurisdiction; disposition; costs; expenses
  19. 54:40A-24.1 · Penalty for selling cigarettes not of employer's…
  20. 54:40A-25 · Possessing cigarettes not bearing required revenue stamps
  21. 54:40A-26 · Refusal or failure to produce records
  22. 54:40A-27 · Interfering with administration of the act
  23. 54:40A-28 · Sale of cigarettes without required stamp, violations
  24. 54:40A-28.1 · Possession of cigarettes without proper stamp, violations
  25. 54:40A-29. · Forging or counterfeiting revenue stamps
  26. 54:40A-29.1 · Offenses involving counterfeit cigarettes
  27. 54:40A-30 · Unstamped cigarettes subject to confiscation
  28. 54:40A-32 · Records; possession and transportation of unstamped…
  29. 54:40A-32.1 · Cigarette vending machines, certain circumstances,…
  30. 54:40A-37. · Proceeds of the collection of taxes and license fees to be…
  31. 54:40A-38. · Appropriation for enforcement of act
  32. 54:40A-39. · Appropriation for refund claims
  33. 54:40A-40. · Powers of director upon approval of act
  34. 54:40A-41. · Constitutionality
  35. 54:40A-42. · Repealer
  36. 54:40A-43. · Effective date
  37. 54:40A-44 · Advertisements; penalties therefor
  38. 54:40A-45. · Tobacco industry advisory council; membership; report
  39. 54:40A-46 · Short title
  40. 54:40A-47 · Findings, declarations relative to out-of-State cigarette…
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