N.J. Admin. Code Tit. 18, ch. 5 - CIGARETTE TAX ACT RULES

  1. Subchapter 1 - DEFINITIONS (§ 18:5-1.1)
  2. Subchapter 2 - IMPOSITION OF TAX (§ 18:5-2.1 to 18:5-2.7)
  3. Subchapter 3 - REVENUE TAX STAMPS (§ 18:5-3.1 to 18:5-3.25)
  4. Subchapter 4 - REFUNDS AND REDEMPTION OF STAMPS (§ 18:5-4.1 to 18:5-4.8)
  5. Subchapter 5 - REPORTS (§ 18:5-5.1 to 18:5-5.17)
  6. Subchapter 6 - LICENSES (§ 18:5-6.1 to 18:5-6.27)
  7. Subchapter 7 - RECORDS (§ 18:5-7.1 to 18:5-7.6)
  8. Subchapter 8 - ASSESSMENTS (§ 18:5-8.1 to 18:5-8.16)
  9. Subchapter 9 - TAX A LIEN (§ 18:5-9.1 to 18:5-9.2)
  10. Subchapter 10 - VENDING MACHINES (§ 18:5-10.1 to 18:5-10.5)
  11. Subchapter 11 - TRANSPORTATION OF UNSTAMPED CIGARETTES (§ 18:5-11.1)
  12. Subchapter 12 - PENALTIES (§ 18:5-12.1 to 18:5-12.7)

Notes

N.J. Admin. Code Tit. 18, ch. 5
CHAPTER SOURCE AND EFFECTIVE DATE:
R.2017 d.133, effective 6/6/2017.
See: 49 N.J.R. 186(a), 49 N.J.R. 1912(b).
CHAPTER HISTORICAL NOTE:
Chapter 5, Cigarette Tax Act, was filed and became effective prior to 9/1/1969.
Pursuant to Executive Order No. 66(1978), Chapter 5, Cigarette Tax Act, was readopted as R.1984 d.94, effective 3/19/1984. See: 16 N.J.R. 228(a), 16 N.J.R. 925(a).
Pursuant to Executive Order No. 66(1978), Chapter 5, Cigarette Tax Act, was readopted as R.1989 d.197, effective 3/14/1989. See: 21 N.J.R. 123(a), 21 N.J.R. 1018(b).
Pursuant to Executive Order No. 66(1978), Chapter 5, Cigarette Tax Act, was readopted as R.1994 d.184, effective 3/14/1994. See: 26 N.J.R. 759(a), 26 N.J.R. 1695(b).
Pursuant to Executive Order No. 66(1978), Chapter 5, Cigarette Tax Act, was readopted as R.1999 d.11, effective 12/9/1998. See: 30 N.J.R. 3609(a), 31 N.J.R. 55(b).
Chapter 5, Cigarette Tax Act Rules, was readopted as R.2004 d.146, effective 3/16/2004. See: 35 N.J.R. 5367(a), 36 N.J.R. 1954(a). Chapter 5, Cigarette Tax Act Rules, expired on 9/12/2009.
Chapter 5, Cigarette Tax Act Rules, was adopted as new rules by R.2009 d.352, effective 12/7/2009. See: 41 N.J.R. 1164(a), 41 N.J.R. 4462(b).
In accordance with N.J.S.A. 52:14B-5.1b, Chapter 5, Cigarette Tax Act Rules, was scheduled to expire on 12/7/2016. See: 43 N.J.R. 1203(a).
Chapter 5, Cigarette Tax Act Rules, was readopted as R.2017 d.133, effective 6/6/2017. See: Source and Effective Date. See, also, section annotations. CHAPTER SOURCE AND EFFECTIVE DATE:
R.2024 d.085, effective 8/9/2024.
See: 56 N.J.R. 1009(a), 56 N.J.R. 1814(b).
CHAPTER HISTORICAL NOTE:
Chapter 5, Cigarette Tax Act, was filed and became effective prior to 9/1/1969.
Pursuant to Executive Order No. 66(1978), Chapter 5, Cigarette Tax Act, was readopted as R.1984 d.94, effective 3/19/1984. See: 16 N.J.R. 228(a), 16 N.J.R. 925(a).
Pursuant to Executive Order No. 66(1978), Chapter 5, Cigarette Tax Act, was readopted as R.1989 d.197, effective 3/14/1989. See: 21 N.J.R. 123(a), 21 N.J.R. 1018(b).
Pursuant to Executive Order No. 66(1978), Chapter 5, Cigarette Tax Act, was readopted as R.1994 d.184, effective 3/14/1994. See: 26 N.J.R. 759(a), 26 N.J.R. 1695(b).
Pursuant to Executive Order No. 66(1978), Chapter 5, Cigarette Tax Act, was readopted as R.1999 d.11, effective 12/9/1998. See: 30 N.J.R. 3609(a), 31 N.J.R. 55(b).
Chapter 5, Cigarette Tax Act Rules, was readopted as R.2004 d.146, effective 3/16/2004. See: 35 N.J.R. 5367(a), 36 N.J.R. 1954(a).
Chapter 5, Cigarette Tax Act Rules, expired on 9/12/2009.
Chapter 5, Cigarette Tax Act Rules, was adopted as new rules by R.2009 d.352, effective 12/7/2009. See: 41 N.J.R. 1164(a), 41 N.J.R. 4462(b).
In accordance with N.J.S.A. 52:14B-5.1b, Chapter 5, Cigarette Tax Act Rules, was scheduled to expire on 12/7/2016. See: 43 N.J.R. 1203(a).
Chapter 5, Cigarette Tax Act Rules, was readopted as R.2017 d.133, effective 6/6/2017. See: 49 N.J.R. 186(a), 49 N.J.R. 1912(b).
Chapter 5, Cigarette Tax Act Rules, was readopted as R.2024 d.085, effective 8/9/2024. See: Source and Effective Date. See, also, section annotations.

CHAPTER AUTHORITY:

N.J.S.A. 54:40A-20 and 54:50-1.

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