reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:40B-3.4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40B-3.4 - Tax imposed on sale of container e-liquid.

54:40B-3.4 Tax imposed on sale of container e-liquid.  5. a. There is imposed a tax at the rate of 10 percent of the listed retail sale price of container e-liquid sold within the State. b. The tax imposed pursuant to this section shall be collected by the seller. c. The seller shall be personally liable for the tax required to be collected pursuant to this section. d. The director shall prescribe the manner and method that the tax shall be payable. The director may require such information and records necessary for administration of the tax, including for the purpose of consistent administration with other provisions of the "Tobacco and Vapor Products Tax Act," P.L.1990, c.39 (C.54:40B-1 et seq.). L.2019, c.147, s.5.
NJ Rev Stat § 54:40B-3.5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40B-3.5 - Authority of director; rules, regulations.

54:40B-3.5 Authority of director; rules, regulations.  6. a. The director is authorized to administer and enforce the provisions of P.L.2019, c.147 (C.54:40B-3.3 et al.) and in accordance with the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), to adopt rules and regulations as the director deems necessary. b. Every vapor business shall keep complete and accurate records of all sales. The kind and form of such records may be prescribed by the director and all records shall be so kept as to be adequate to enable the director to determine the tax required to be collected. The director or any authorized assistant may, during reasonable business hours and without prior notice, make or cause to be made physical inventories and examinations of all container e-liquid and records in the possession of a vapor business. All such records shall be safely preserved for a period of four years in such a manner to ensure their security and accessibility for inspection by the director, supervisor, or any authorized assistant engaged in the administration of P.L.2019, c.147 (C.54:40B-3.3 et al.). The director may consent to the destruction of any such records at any time within the four-year period. L.2019, c.147, s.6.
NJ Rev Stat § 54:40B-3.6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40B-3.6 - Violations, penalties.

54:40B-3.6 Violations, penalties.  7. a. Any person who engages in any business or activity for which a license is required under the provisions of P.L.2019, c.147 (C.54:40B-3.3 et al.), without first having obtained a license to do so, or who, having had such a license, shall continue to engage in or conduct such business after any such license shall have been revoked, or during a suspension thereof, shall be liable to a penalty of not more than $1,000, which penalty shall be sued for, and shall be recoverable in the name of the director; and each day that any such business is so engaged in or conducted shall be deemed a separate offense.  b. The Superior Court and every municipal court within their respective jurisdictions, and with respect to offenses occurring within the territorial jurisdiction of the court, shall have jurisdiction over proceedings to enforce and collect the penalty. The proceedings shall be brought by and in the name of the director. They shall be summary and in accordance with the "Penalty Enforcement Law of 1999," P.L.1999, c.274 (C.2A:58-10 et seq.). Process shall be either in the nature of a summons or warrant. If judgment be rendered for the plaintiff, the court shall cause any defendant who refuses or fails to pay forthwith the amount of the judgment rendered against the defendant and all costs and charges incident thereto, to be committed to the county jail for such period as the court shall determine, not exceeding 60 days. c. In case a person shall, after conviction of any violation of P.L.2019, c.147 (C.54:40B-3.3 et al.), be again convicted of violating the same provision thereof, the person may be liable to a penalty for such further violation, in double the maximum penalty which might have been imposed on the first conviction, to be sued for and recovered in the manner above set forth. In case any defendant against whom judgment has been rendered for a money penalty under this subsection, shall fail or neglect to pay forthwith the amount of said penalty, the court shall commit him to jail for such number of days not exceeding 180 days, as the court shall determine. d. All penalties recovered for violations of this act shall be paid to the director and by the director accounted for and paid to the State Treasurer as in the case of State taxes.  e. The costs recoverable in any such proceeding shall be recovered by the director in the event of judgment in the director's favor. If the judgment be for the defendant it shall be without costs against the director. All expenses incident to the recovery of any penalty pursuant to the provisions of this section shall be paid for as any other expense incident to the administration of P.L.2019, c.147 (C.54:40B-3.3 et al.). L.2019, c.147, s.7.
NJ Rev Stat § 54:40B-3.7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40B-3.7 - Filing of return by vapor business.

54:40B-3.7 Filing of return by vapor business.  8. a. Every vapor business required to collect tax under P.L.2019, c.147 (C.54:40B-3.3 et al.) shall on or before the 20th day of each month, make and file a return for the preceding month with the director. The return shall show the total receipts from sales of container e-liquid and the amount of tax required to be collected and paid with respect to such amount.  b. The director may permit or require returns to be made covering other periods and upon such dates as the director may specify. In addition, the director may require payments of tax liability at such intervals and based upon such classifications as the director may designate. In prescribing other periods to be covered by the return or intervals or classifications for payment of tax liability, the director may take into account the dollar volume of tax involved as well as the need for ensuring the prompt and orderly collection of the taxes imposed. c. The form of returns shall be prescribed by the director and shall contain such information as the director may deem necessary for the proper administration of this act. The director may require amended returns to be filed within 20 days after notice and to contain the information specified in the notice. L.2019, c.147, s.8.
NJ Rev Stat § 54:40B-3.8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40B-3.8 - Certain container e-liquid declared contraband goods.

54:40B-3.8 Certain container e-liquid declared contraband goods.  9. a. All container e-liquid possessed for retail sale by a person that is not licensed as a vapor business pursuant to section 4 of P.L.2019, c.147 (C.54:40B-3.3) are declared to be prima facie contraband goods and may be seized by the director, the director's agents or employees, or by any peace officer of this State, when so ordered by the director, without a warrant. b. The director may direct the return of any unlawfully possessed container e-liquid upon reasonable belief that the owner has not willfully or intentionally evaded any licensing requirement imposed by P.L.2019, c.147 (C.54:40B-3.3 et al.).  c. The director may authorize the use for law enforcement purposes the use of any container e-liquid forfeited in accordance with this section. d. The seizure of any unlawfully possessed container e-liquid shall not relieve any person from a fine, imprisonment or other penalty for violation of any of the provisions of P.L.2019, c.147 (C.54:40B-3.3 et al.). The director, the director's agents, employees, and any peace officer of this State, when directed so to do, shall not in any way be responsible in any court for the seizure or the confiscation of any unlawfully possessed container e-liquid. L.2019, c.147, s.9.
NJ Rev Stat § 54:40B-3.9 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40B-3.9 - Municipal adoption of ordinance relative to licensing, regulation of vapor business; construction of act.

54:40B-3.9 Municipal adoption of ordinance relative to licensing, regulation of vapor business; construction of act.  11. In addition to the license required by section 4 of P.L.2019, c.147 (C.54:40B-3.3), a municipality may adopt an ordinance concerning the licensure and regulation of a vapor business. Nothing in P.L.2019, c.147 (C.54:40B-3.3 et al.) shall be construed to preempt the provisions of any existing or new municipal ordinance concerning the licensure and regulation of a vapor business. L.2019, c.147, s.11.
NJ Rev Stat § 54:40B-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40B-4 - Payment of tax by distributor, wholesaler.

54:40B-4 Payment of tax by distributor, wholesaler.  4. Every distributor or wholesaler shall be liable to pay the tax when it has sold or otherwise disposed of the tobacco product to the retail dealer or consumer. The retail dealer or consumer shall be given an invoice, receipt or other statement or memorandum stating that the tax has been paid or will be paid by the distributor or wholesaler.  The director may provide by regulation that the tax upon tobacco products, sold to a retail dealer or consumer who pays the distributor or wholesaler in installments, may be paid and the return filed on the amount of each installment.  L.1990,c.39,s.4; amended 2001, c.448, s.3.
NJ Rev Stat § 54:40B-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40B-5 - Liability for payment of tax.

54:40B-5 Liability for payment of tax.  5. a. Every distributor or wholesaler required to pay the tax imposed by this act shall be personally liable for the tax imposed under this act.  b. If a distributor or wholesaler fails to pay the tax imposed by this act when required to pay the same, then in addition to all other rights, obligations and remedies provided, the compensating use tax imposed in subsection c. of section 3 shall be payable by the retail dealer or consumer directly to the director, and it shall be the duty of the retail dealer or consumer to file a return, on a form prescribed by the director, with the director and to pay the tax to the director within 20 days of the date the tax was required to be paid or at other times as specified by the director. L.1990, c.39, s.5; amended 2001, c.448, s.4.
NJ Rev Stat § 54:40B-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40B-6 - Filing of certificate of registration, issuance of certificate of authority.

54:40B-6 Filing of certificate of registration, issuance of certificate of authority.  6. Within 15 days from the effective date of this act, or in the case of distributors or wholesalers commencing business or opening new places of business after that date, within three days after the commencement or opening, every distributor or wholesaler required to pay the taxes imposed by this act shall file with the director a certificate of registration in a form prescribed by the director unless a certificate of authority has been previously issued to any distributor or wholesaler. The director shall issue, without charge, to each registrant a certificate of authority requiring the registrant to pay the tax and a duplicate thereof for each additional place of business of the registrant. Each certificate or duplicate shall state the place of business to which it is applicable. The certificate of authority shall be prominently displayed in the place of business of the registrant. Certificates shall be nonassignable and nontransferable and shall be surrendered to the director immediately upon the registrant's ceasing to do business at the place named. L.1990,c.39,s.6; amended 2001, c.448, s.5.
NJ Rev Stat § 54:40B-7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40B-7 - Records of charges, amounts to be kept by distributor, wholesaler.

54:40B-7 Records of charges, amounts to be kept by distributor, wholesaler.  7. Every distributor or wholesaler required to pay any tax imposed by this act shall keep records of every charge for and of all amounts of wholesale price paid or due thereon and of the tax payable thereon, in such form as the director may require. Records shall include a true copy of each invoice, receipt, statement or memorandum upon which the provisions of section 4 of this act require that the tax paid be stated. Records shall be available for inspection and examination at any time upon demand by the director or duly authorized agent or employee and shall be preserved for a period of three years, except that the director may consent to their destruction within that period or may require that they be kept longer. L.1990,c.39,s.7; amended 2001, c.448, s.6.
NJ Rev Stat § 54:40B-8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40B-8 - Contents of return.

54:40B-8 Contents of return.  8. a. Every distributor or wholesaler required to pay tax under this act shall on or before August 20, 1990, and on or before the 20th day of each month thereafter, make and file a return for the preceding month with the director. The return shall show the total amount of wholesale price paid for sales to the distributor or wholesaler for tobacco products that are payable during the period and the amount of taxes required to be paid with respect to such amount. The return shall also reflect any use tax due. b. The director may permit or require returns to be made covering other periods and upon such dates as the director may specify. In addition, the director may require payments of tax liability at such intervals and based upon such classifications as the director may designate. In prescribing other periods to be covered by the return or intervals or classifications for payment of tax liability, the director may take into account the dollar volume of tax involved as well as the need for ensuring the prompt and orderly collection of the taxes imposed.  c. The form of returns shall be prescribed by the director and shall contain such information as the director may deem necessary for the proper administration of this act. The director may require amended returns to be filed within 20 days after notice and to contain the information specified in the notice. L.1990,c.39,s.8; amended 2001, c.448, s.7.
NJ Rev Stat § 54:40B-9 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40B-9 - Payment of taxes; bond; security.

54:40B-9 Payment of taxes; bond; security.  9. Every distributor or wholesaler required to file a return under this act shall, at the time of filing the return, pay to the director the taxes imposed by this act. Taxes for the period for which a return is required to be filed or for a lesser interval as shall have been designated by the director, shall be due and payable to the director on the date limited for the filing of the return for the period, or on the date limited for such lesser interval as the director has designated, without regard to whether a return is filed or whether the return which is filed correctly shows the total amount of the wholesale price paid for sales to the distributor or wholesaler for tobacco products that are taxable during the period or the taxes due thereon. If the director deems it necessary to protect the revenues to be obtained under this act, the director may require a distributor or wholesaler required to pay the tax imposed by this act to file with the director a bond, issued by a surety company authorized to transact business in this State as to solvency and responsibility, in an amount as the director may fix, to secure the payment of any tax or penalties or interest due or which may become due from the distributor or wholesaler under this act. If the director determines that a distributor or wholesaler is to file a bond, the director shall give notice to the distributor or wholesaler to that effect specifying the amount of the bond required. The distributor or wholesaler shall file the bond within five days after the giving of notice unless within the five days the distributor or wholesaler requests in writing a hearing before the director at which the necessity, propriety and amount of the bond shall be determined by the director. The determination shall be final and shall be complied with within 15 days after the giving of notice thereof. In lieu of bond, securities approved by the director or cash in an amount as the director may prescribe, may be deposited, which shall be kept in the custody of the director who may at any time without notice to the depositor apply them to any tax or interest or penalties due, and for that purpose the securities may be sold by the director at public or private sale without notice to the depositor thereof. L.1990,c.39,s.9; amended 2001, c.448, s.8.
NJ Rev Stat § 54:40B-10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40B-10 - Estimation of taxes; notice of determination.

54:40B-10 Estimation of taxes; notice of determination.  10. If a return required by this act is not filed, or if a return when filed is incorrect or insufficient, the amount of tax due shall be determined by the director from such information as may be available. If necessary, the tax may be estimated on the basis of external indices, such as purchases, location, scale of charges, comparable charges, number of employees or other factors. Notice of the determination shall be given to the distributor, wholesaler, retail dealer or consumer liable for the payment of the tax. The determination shall finally and irrevocably fix the tax unless the wholesaler, distributor, retail dealer or consumer against whom it is assessed, within 30 days after the notice date of the determination, shall apply to the director for a hearing, or unless the director on the director's motion shall redetermine the same. After the hearing the director shall give notice of the determination to the wholesaler, distributor, retail dealer or consumer against whom the tax is assessed. L.1990,c.39,s.10; amended 2001, c.448, s.9.
NJ Rev Stat § 54:40B-11 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40B-11 - Taxes governed by Tax Uniform Procedure Law

54:40B-11. Taxes governed by Tax Uniform Procedure Law  The taxes imposed by this act shall be governed in all respects by the provisions of the State Tax Uniform Procedure Law, R.S.54:48-1 et seq., except only to the extent that a specific provision of this act may be in conflict therewith.  L.1990,c.39,s.11.
NJ Rev Stat § 54:40B-12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40B-12 - Powers of director.

54:40B-12 Powers of director.  12. In addition to the powers granted in this act, the director may: a. Make, adopt and amend rules and regulations appropriate to the carrying out of this act. b. Extend, for cause shown by general regulation or individual authorization, the time of filing any return for a period not exceeding three months on such terms and conditions as the director may require; and for cause shown, remit penalties and interest as provided for in the State Uniform Tax Procedure Law, R.S.54:48-1 et seq. c. Delegate functions and powers to any officer or employee of the division, and such of the director's powers as the director may deem necessary to carry out efficiently the provisions of this act, and the person or persons to whom such power has been delegated shall possess and may exercise all of the power and perform all of the duties as delegated. d. Require any distributor or wholesaler required to pay tax to keep detailed records of all amounts of wholesale prices paid for the tobacco products on which taxes are payable, and names and addresses of wholesalers, distributors, retail dealers and consumers, and other facts relevant in determining the amount of tax due and to furnish such information upon request to the director. e. Assess, determine, revise and readjust the taxes imposed by this act. f. Enter into agreements with other states and the District of Columbia, providing for the reciprocal enforcement of similar tax laws imposed by the states entering into such an agreement. The agreement may empower the duly authorized officer of any contracting state, which extends like authority to officers or employees of this State, to sue for the collection of that state's taxes in the courts of this State. L.1990,c.39,s.12; amended 2001, c.448, s.10.
NJ Rev Stat § 54:40B-13 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40B-13 - Penalties and interest for failure to file return, pay taxes

54:40B-13. Penalties and interest for failure to file return, pay taxes  Any person failing to file a return or to pay or pay over any tax to the director within the time required by this act shall be subject to such penalties and interest as are provided in the State Tax Uniform Procedure Law, R.S.54:48-1 et seq. Unpaid penalties and interest may be determined, assessed, collected and enforced in the same manner as the tax imposed by this act.  L.1990,c.39,s.13.
NJ Rev Stat § 54:40B-13.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40B-13.1 - Seizure of certain contraband tobacco products and cigarettes.

54:40B-13.1 Seizure of certain contraband tobacco products and cigarettes.  1. a. All tobacco products subject to the tax imposed under P.L.1990, c.39 (C.54:40B-1 et seq.), on which the tax has not been paid as required by section 4 or section 5 of P.L.1990, c.39 (C.54:40B-4 and 54:40B-5), found in any place in this State are declared to be prima facie contraband goods and may be seized by the director, the director's agents or employees, or by any peace officer of this State, when so ordered by the director, without a warrant. b. The director may order the return of any seized tobacco product when the director shall have reason to believe, upon the presentation of satisfactory proof, that the owner has not willfully or intentionally evaded any tax imposed by P.L.1990, c.39 (C.54:40B-1 et seq.). Any tobacco product seized under the provisions of this section shall be disposed of according to law. c. (1) Except as otherwise provided in this section, the director shall destroy any seized untaxed tobacco product not subject to other disposition pursuant to P.L.1990, c.39 (C.54:40B-1 et seq.). (2) As an alternative to destruction, the director may resell any untaxed tobacco product to the manufacturer of that tobacco product, but such tobacco product shall be resold only for export or destruction. (3) Notwithstanding the provisions of paragraph (1) of this subsection, the director may authorize the use for law enforcement purposes of any untaxed tobacco products forfeited in accordance with this section. d. The seizure and sale of any untaxed tobacco product under the provisions of this section shall not relieve any person from a fine, imprisonment or other penalty for violation of any of the provisions of P.L.1990, c.39 (C.54:40B-1 et seq.). The director, the director's agents or employees, and any peace officer of this State, when so ordered, shall not in any way be responsible in any court for the seizure or the confiscation of any untaxed tobacco product. L.2011, c.80, s.1.