N.J. Admin. Code § 18:5-3.16 - Registration of tax stamping equipment
(a) All
duly licensed distributors using mechanical cigarette revenue tax stamping
equipment are to register with the Director all serial numbers appearing on the
equipment owned or operated.
(b)
Any person who may acquire or have in his or her possession any mechanical
cigarette revenue tax stamping equipment is to register with the Director all
serial numbers appearing on the equipment.
Notes
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