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2017 New Jersey Revised Statutes
TITLE 54 - TAXATION
Section 54:40A-9.1 - Sales by licensed manufacturers to licensed distributors
Universal Citation: NJ Rev Stat § 54:40A-9.1 (2017)
54:40A-9.1. Sales by licensed manufacturers to licensed distributors
No tax imposed by this act shall be levied upon cigarettes in possession of licensed manufacturers prior to delivery to duly licensed distributors or on the sale of cigarettes made by licensed manufacturers to duly licensed distributors.
L.1968, c. 351, s. 11, eff. Nov. 18, 1968.
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