Partnertax.ai
Start free trial →

New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54:40A-30

Unstamped cigarettes subject to confiscation

Official textlis.njleg.state.nj.uslast amended

607. Unstamped cigarettes subject to confiscation.

a. All cigarettes, subject to the tax imposed by this act, to which stamps have not been affixed, as required by this act, and all cigarettes stamped in violation of subsection b. of section 405 of P.L.1948, c.65 (C.54:40A-15) found in any place in this State are declared to be prima facie contraband goods and may be seized by the director, the director's agents or employees, or by any peace officer of this State, when directed by the director so to do, without a warrant.

b. The director may upon satisfactory proof direct the return of any unstamped confiscated cigarettes when the director shall have reason to believe that the owner thereof has not willfully or intentionally evaded any tax imposed by this act. Any purchaser of such cigarettes shall be required to affix stamps as required by this act.

c.

# (1)

Except as otherwise provided in this section, the director shall destroy any seized unstamped cigarettes or cigarettes that have been stamped in violation of subsection b. of section 405 of P.L.1948, c.65 (C.54:40A-15). The director may, prior to the destruction of such cigarettes, permit the true holder of the trademark rights in the cigarette brand to inspect the cigarettes, in order to assist the director in any investigation regarding such cigarettes.

# (2)

As an alternative to destruction, the director may resell such cigarettes to the manufacturer of those cigarettes, but such cigarettes shall be resold only for export or destruction.

# (3)

Notwithstanding the provisions of paragraph (1) of this subsection, the director may authorize the use for law enforcement purposes of cigarettes forfeited in accordance with this section.

d. The seizure and sale of any unstamped or illegally stamped cigarettes or any other contraband cigarettes under the provisions of this section shall not relieve any person from a fine, imprisonment or other penalty for violation of any of the provisions of this act. The director, the director's agents, employees, and any peace officer of this State, when directed so to do, shall not in any way be responsible in any court for the seizure or the confiscation of any unstamped or illegally stamped packages of cigarettes or any other contraband cigarettes.

L.1948, c.65, s.607; amended 1999, c.328, s.6; 2011, c.80, s.2.

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-13. · Credit sales of revenue stamps
  2. 54:40A-14. · Manner of affixing stamps
  3. 54:40A-15 · Distributors to affix stamps
  4. 54:40A-16 · Nonacceptance of unstamped, illegally stamped cigarettes
  5. 54:40A-17 · Use of stamp metering machine
  6. 54:40A-18. · Sale of stamps to out-of-State distributors
  7. 54:40A-19. · Redemption and refund of stamps
  8. 54:40A-20. · Power of director to administer act
  9. 54:40A-21. · State Tax Uniform Procedure Law applicable
  10. 54:40A-22. · Power to appoint assistants; special agents; powers
  11. 54:40A-23. · Records to be kept by taxpayer; inventories
  12. 54:40A-24 · Penalties; jurisdiction; disposition; costs; expenses
  13. 54:40A-24.1 · Penalty for selling cigarettes not of employer's…
  14. 54:40A-25 · Possessing cigarettes not bearing required revenue stamps
  15. 54:40A-26 · Refusal or failure to produce records
  16. 54:40A-27 · Interfering with administration of the act
  17. 54:40A-28 · Sale of cigarettes without required stamp, violations
  18. 54:40A-28.1 · Possession of cigarettes without proper stamp, violations
  19. 54:40A-29. · Forging or counterfeiting revenue stamps
  20. 54:40A-29.1 · Offenses involving counterfeit cigarettes
  21. 54:40A-30 · Unstamped cigarettes subject to confiscation
  22. 54:40A-32 · Records; possession and transportation of unstamped…
  23. 54:40A-32.1 · Cigarette vending machines, certain circumstances,…
  24. 54:40A-37. · Proceeds of the collection of taxes and license fees to be…
  25. 54:40A-38. · Appropriation for enforcement of act
  26. 54:40A-39. · Appropriation for refund claims
  27. 54:40A-40. · Powers of director upon approval of act
  28. 54:40A-41. · Constitutionality
  29. 54:40A-42. · Repealer
  30. 54:40A-43. · Effective date
  31. 54:40A-44 · Advertisements; penalties therefor
  32. 54:40A-45. · Tobacco industry advisory council; membership; report
  33. 54:40A-46 · Short title
  34. 54:40A-47 · Findings, declarations relative to out-of-State cigarette…
  35. 54:40A-48 · "Face-to-face sale" defined
  36. 54:40A-49 · Conditions for non-face-to-face sale of cigarettes
  37. 54:40A-50 · Additional penalties, schedule
  38. 54:40A-51 · Annual report
  39. 54:40A-52 · Vending machine sales unaffected
  40. 54:40A-53 · Other laws applicable
Full table of contents →