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New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54:40B-4

Payment of tax by distributor, wholesaler

Official textlis.njleg.state.nj.uslast amended

4. Every distributor or wholesaler shall be liable to pay the tax when it has sold or otherwise disposed of the tobacco product to the retail dealer or consumer. The retail dealer or consumer shall be given an invoice, receipt or other statement or memorandum stating that the tax has been paid or will be paid by the distributor or wholesaler.

The director may provide by regulation that the tax upon tobacco products, sold to a retail dealer or consumer who pays the distributor or wholesaler in installments, may be paid and the return filed on the amount of each installment.

L.1990,c.39,s.4; amended 2001, c.448, s.3.

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In this chapter (24 sections)
  1. 54:40B-1 · Short title
  2. 54:40B-2 · Definitions
  3. 54:40B-3 · Tax of 30 percent imposed on certain tobacco products;…
  4. 54:40B-3.1 · Tax imposed upon sale, use, distribution of moist snuff
  5. 54:40B-3.2 · Tax imposed on liquid nicotine
  6. 54:40B-3.3 · License required for retail sale of e-liquid; issuance
  7. 54:40B-3.4 · Tax imposed on sale of container e-liquid
  8. 54:40B-3.5 · Authority of director; rules, regulations
  9. 54:40B-3.6 · Violations, penalties
  10. 54:40B-3.7 · Filing of return by vapor business
  11. 54:40B-3.8 · Certain container e-liquid declared contraband goods
  12. 54:40B-3.9 · Municipal adoption of ordinance relative to licensing,…
  13. 54:40B-4 · Payment of tax by distributor, wholesaler
  14. 54:40B-5 · Liability for payment of tax
  15. 54:40B-6 · Filing of certificate of registration, issuance of…
  16. 54:40B-7 · Records of charges, amounts to be kept by distributor,…
  17. 54:40B-8 · Contents of return
  18. 54:40B-9 · Payment of taxes; bond; security
  19. 54:40B-10 · Estimation of taxes; notice of determination
  20. 54:40B-11. · Taxes governed by Tax Uniform Procedure Law
  21. 54:40B-12 · Powers of director
  22. 54:40B-13. · Penalties and interest for failure to file return, pay…
  23. 54:40B-13.1 · Seizure of certain contraband tobacco products and…
  24. 54:40B-14 · Appeal to tax court; claim for refund
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