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2018 New Jersey Revised Statutes
Title 54 - TAXATION
Chapter 40B
- Section 54:40B-1 - Short title
- Section 54:40B-2 - Definitions.
- Section 54:40B-3 - Tax of 30 percent imposed on wholesale sale, use, distribution of tobacco product.
- Section 54:40B-3.1 - Tax imposed upon sale, use, distribution of moist snuff.
- Section 54:40B-3.2 - Tax imposed on liquid nicotine.
- Section 54:40B-4 - Payment of tax by distributor, wholesaler.
- Section 54:40B-5 - Liability for payment of tax.
- Section 54:40B-6 - Filing of certificate of registration, issuance of certificate of authority.
- Section 54:40B-7 - Records of charges, amounts to be kept by distributor, wholesaler.
- Section 54:40B-8 - Contents of return.
- Section 54:40B-9 - Payment of taxes; bond; security.
- Section 54:40B-10 - Estimation of taxes; notice of determination.
- Section 54:40B-11 - Taxes governed by Tax Uniform Procedure Law
- Section 54:40B-12 - Powers of director.
- Section 54:40B-13 - Penalties and interest for failure to file return, pay taxes
- Section 54:40B-13.1 - Seizure of certain contraband tobacco products and cigarettes.
- Section 54:40B-14 - Appeal to tax court; claim for refund.
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