N.J.S.A. § 54:40A-39.
Appropriation for refund claims
For the period beginning July first, one thousand nine hundred and forty-eight, and ending June thirtieth, one thousand nine hundred and forty-nine, there is hereby appropriated the amount necessary to pay all claims for refund of taxes and license fees authorized by this act and upon the certification of the director, the Commissioner of Taxation and Finance is authorized and it shall be his duty to withdraw from the State fund so much as shall be necessary to pay such claims, and the State Treasurer shall pay such claims on receipt of warrants of the Commissioner of Taxation and Finance.
L.1948, c. 65, p. 171, s. 703.
Source: view the official text
In this chapter (40 sections)
- 54:40A-13. · Credit sales of revenue stamps
- 54:40A-14. · Manner of affixing stamps
- 54:40A-15 · Distributors to affix stamps
- 54:40A-16 · Nonacceptance of unstamped, illegally stamped cigarettes
- 54:40A-17 · Use of stamp metering machine
- 54:40A-18. · Sale of stamps to out-of-State distributors
- 54:40A-19. · Redemption and refund of stamps
- 54:40A-20. · Power of director to administer act
- 54:40A-21. · State Tax Uniform Procedure Law applicable
- 54:40A-22. · Power to appoint assistants; special agents; powers
- 54:40A-23. · Records to be kept by taxpayer; inventories
- 54:40A-24 · Penalties; jurisdiction; disposition; costs; expenses
- 54:40A-24.1 · Penalty for selling cigarettes not of employer's…
- 54:40A-25 · Possessing cigarettes not bearing required revenue stamps
- 54:40A-26 · Refusal or failure to produce records
- 54:40A-27 · Interfering with administration of the act
- 54:40A-28 · Sale of cigarettes without required stamp, violations
- 54:40A-28.1 · Possession of cigarettes without proper stamp, violations
- 54:40A-29. · Forging or counterfeiting revenue stamps
- 54:40A-29.1 · Offenses involving counterfeit cigarettes
- 54:40A-30 · Unstamped cigarettes subject to confiscation
- 54:40A-32 · Records; possession and transportation of unstamped…
- 54:40A-32.1 · Cigarette vending machines, certain circumstances,…
- 54:40A-37. · Proceeds of the collection of taxes and license fees to be…
- 54:40A-38. · Appropriation for enforcement of act
- 54:40A-39. · Appropriation for refund claims
- 54:40A-40. · Powers of director upon approval of act
- 54:40A-41. · Constitutionality
- 54:40A-42. · Repealer
- 54:40A-43. · Effective date
- 54:40A-44 · Advertisements; penalties therefor
- 54:40A-45. · Tobacco industry advisory council; membership; report
- 54:40A-46 · Short title
- 54:40A-47 · Findings, declarations relative to out-of-State cigarette…
- 54:40A-48 · "Face-to-face sale" defined
- 54:40A-49 · Conditions for non-face-to-face sale of cigarettes
- 54:40A-50 · Additional penalties, schedule
- 54:40A-51 · Annual report
- 54:40A-52 · Vending machine sales unaffected
- 54:40A-53 · Other laws applicable