§ 54:40A-1 Short title
§ 54:40A-2 Cigarette tax definitions
§ 54:40A-3 Licenses required
§ 54:40A-4 License; issuance, fees
§ 54:40A-4.1 Sign required; violations, penalties
§ 54:40A-4.2 Sale of single, less than packs of 20; violations, fine
§ 54:40A-4.3 Enforcement of single, less than packs of 20 sale violations
§ 54:40A-5 Revocation of license
§ 54:40A-6 License required in addition to other license
§ 54:40A-7 Reports required; penalty required for not filing reports
§ 54:40A-7.1 Monthly report produced by director
§ 54:40A-8 Tax imposed; rate
§ 54:40A-9 Sales to the State and political subdivisions of the State
§ 54:40A-9.1 Sales by licensed manufacturers to licensed distributors
§ 54:40A-10 Sales exempt from taxes
§ 54:40A-11 Director to provide revenue stamps
§ 54:40A-11.1 Cost study
§ 54:40A-12 Distributors shall not sell stamps; exceptions
§ 54:40A-13 Credit sales of revenue stamps
§ 54:40A-14 Manner of affixing stamps
§ 54:40A-15 Distributors to affix stamps
§ 54:40A-16 Nonacceptance of unstamped, illegally stamped cigarettes
§ 54:40A-17 Use of stamp metering machine
§ 54:40A-18 Sale of stamps to out-of-State distributors
§ 54:40A-19 Redemption and refund of stamps
§ 54:40A-20 Power of director to administer act
§ 54:40A-21 State Tax Uniform Procedure Law applicable
§ 54:40A-22 Power to appoint assistants; special agents; powers
§ 54:40A-23 Records to be kept by taxpayer; inventories
§ 54:40A-24 Penalties; jurisdiction; disposition; costs; expenses
§ 54:40A-24.1 Penalty for selling cigarettes not of employer’s manufacture
§ 54:40A-25 Possessing cigarettes not bearing required revenue stamps
§ 54:40A-26 Refusal or failure to produce records
§ 54:40A-27 Interfering with administration of the act
§ 54:40A-28 Sale of cigarettes without required stamp, violations
§ 54:40A-28.1 Possession of cigarettes without proper stamp, violations
§ 54:40A-29 Forging or counterfeiting revenue stamps
§ 54:40A-29.1 Offenses involving counterfeit cigarettes
§ 54:40A-30 Unstamped cigarettes subject to confiscation
§ 54:40A-32 Records; possession and transportation of unstamped cigarettes; seizure and confiscation of vessel or vehicles
§ 54:40A-32.1 Cigarette vending machines, certain circumstances, seized, sealed
§ 54:40A-37 Proceeds of the collection of taxes and license fees to be paid to State Treasurer
§ 54:40A-37.1 Cancer Research Fund
§ 54:40A-38 Appropriation for enforcement of act
§ 54:40A-39 Appropriation for refund claims
§ 54:40A-40 Powers of director upon approval of act
§ 54:40A-41 Constitutionality
§ 54:40A-42 Repealer
§ 54:40A-43 Effective date
§ 54:40A-44 Advertisements; penalties therefor
§ 54:40A-45 Tobacco industry advisory council; membership; report
§ 54:40A-46 Short title
§ 54:40A-47 Findings, declarations relative to out-of-State cigarette sales
§ 54:40A-48 “Face-to-face sale” defined
§ 54:40A-49 Conditions for non-face-to-face sale of cigarettes
§ 54:40A-50 Additional penalties, schedule
§ 54:40A-51 Annual report
§ 54:40A-52 Vending machine sales unaffected
§ 54:40A-53 Other laws applicable
§ 54:40A-54 Short title
§ 54:40A-55 Findings, declarations relative to reduced cigarette ignition propensity
§ 54:40A-56 Definitions relative to reduced cigarette ignition propensity
§ 54:40A-57 Testing, certification required for sale of cigarettes; exceptions
§ 54:40A-58 Certification submitted to director by manufacturer; “Reduced Cigarette Ignition Propensity and Firefighter Protection Act Enforcement Fund.”
§ 54:40A-59 Marking of cigarettes as certified
§ 54:40A-60 Violations, penalties
§ 54:40A-61 Rules, regulations
§ 54:40A-62 Procedures for enforcement
§ 54:40A-63 “Fire Prevention and Public Safety Fund.”
§ 54:40A-64 Construction of act as to foreign sales
§ 54:40A-65 Preemption by adoption of federal standard
§ 54:40A-66 Conflicting local ordinances, preemption

Terms Used In New Jersey Statutes > Title 54 > Chapter 40A - Cigarette Tax Act

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arrest: Taking physical custody of a person by lawful authority.
  • 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.
  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • 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.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • 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.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • month: means a calendar month, and the word "year" means a calendar year. See New Jersey Statutes 1:1-2
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • 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.
  • registered mail: include "certified mail". See New Jersey Statutes 1:1-2
  • Service of process: The service of writs or summonses to the appropriate party.
  • 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
  • Statute: A law passed by a legislature.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.