New Jersey Statutes Annotated (Tax)
N.J.S.A. § 54:40B-6
Filing of certificate of registration, issuance of certificate of authority
6. Within 15 days from the effective date of this act, or in the case of distributors or wholesalers commencing business or opening new places of business after that date, within three days after the commencement or opening, every distributor or wholesaler required to pay the taxes imposed by this act shall file with the director a certificate of registration in a form prescribed by the director unless a certificate of authority has been previously issued to any distributor or wholesaler. The director shall issue, without charge, to each registrant a certificate of authority requiring the registrant to pay the tax and a duplicate thereof for each additional place of business of the registrant. Each certificate or duplicate shall state the place of business to which it is applicable. The certificate of authority shall be prominently displayed in the place of business of the registrant. Certificates shall be nonassignable and nontransferable and shall be surrendered to the director immediately upon the registrant's ceasing to do business at the place named.
L.1990,c.39,s.6; amended 2001, c.448, s.5.
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In this chapter (24 sections)
- 54:40B-1 · Short title
- 54:40B-2 · Definitions
- 54:40B-3 · Tax of 30 percent imposed on certain tobacco products;…
- 54:40B-3.1 · Tax imposed upon sale, use, distribution of moist snuff
- 54:40B-3.2 · Tax imposed on liquid nicotine
- 54:40B-3.3 · License required for retail sale of e-liquid; issuance
- 54:40B-3.4 · Tax imposed on sale of container e-liquid
- 54:40B-3.5 · Authority of director; rules, regulations
- 54:40B-3.6 · Violations, penalties
- 54:40B-3.7 · Filing of return by vapor business
- 54:40B-3.8 · Certain container e-liquid declared contraband goods
- 54:40B-3.9 · Municipal adoption of ordinance relative to licensing,…
- 54:40B-4 · Payment of tax by distributor, wholesaler
- 54:40B-5 · Liability for payment of tax
- 54:40B-6 · Filing of certificate of registration, issuance of…
- 54:40B-7 · Records of charges, amounts to be kept by distributor,…
- 54:40B-8 · Contents of return
- 54:40B-9 · Payment of taxes; bond; security
- 54:40B-10 · Estimation of taxes; notice of determination
- 54:40B-11. · Taxes governed by Tax Uniform Procedure Law
- 54:40B-12 · Powers of director
- 54:40B-13. · Penalties and interest for failure to file return, pay…
- 54:40B-13.1 · Seizure of certain contraband tobacco products and…
- 54:40B-14 · Appeal to tax court; claim for refund