§ 54:40B-1 Short title
§ 54:40B-2 Definitions
§ 54:40B-3 Tax of 30 percent imposed on certain tobacco products; exceptions
§ 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, regulation of vapor business; construction of act
§ 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 certificate of authority
§ 54:40B-7 Records of charges, amounts to be kept by distributor, wholesaler
§ 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 taxes
§ 54:40B-13.1 Seizure of certain contraband tobacco products and cigarettes
§ 54:40B-14 Appeal to tax court; claim for refund

Terms Used In New Jersey Statutes > Title 54 > Chapter 40B

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fiduciary: A trustee, executor, or administrator.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • month: means a calendar month, and the word "year" means a calendar year. See New Jersey Statutes 1:1-2
  • person: includes corporations, companies, associations, societies, firms, partnerships and joint stock companies as well as individuals, unless restricted by the context to an individual as distinguished from a corporate entity or specifically restricted to one or some of the above enumerated synonyms and, when used to designate the owner of property which may be the subject of an offense, includes this State, the United States, any other State of the United States as defined infra and any foreign country or government lawfully owning or possessing property within this State. See New Jersey Statutes 1:1-2
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • State: extends to and includes any State, territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
  • Summons: Another word for subpoena used by the criminal justice system.
  • Trustee: A person or institution holding and administering property in trust.