reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:40A-28 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-28 - Sale of cigarettes without required stamp, violations.

54:40A-28 Sale of cigarettes without required stamp, violations.  605. Any person who sells cigarettes without the stamp or stamps required by this act being affixed thereto or cigarettes stamped in violation of subsection b. of section 405 of P.L.1948, c.65 (C.54:40A-15) shall be guilty of a crime of the third degree. L.1948, c.65, s.605; amended 1952, c.246, s.8; 1977, c.188, s.1; 1999, c.328, s.4; 2013, c.145, s.9.
NJ Rev Stat § 54:40A-28.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-28.1 - Possession of cigarettes without proper stamp, violations.

54:40A-28.1 Possession of cigarettes without proper stamp, violations.  2. Any person, other than a licensee permitted under this act to possess any unstamped cigarettes, who possesses 2,000 but fewer than 20,000 cigarettes without the stamp or stamps required by this act being affixed thereto or stamped in violation of subsection b. of section 405 shall be guilty of a crime of the fourth degree; and any such person who possesses 20,000 or more cigarettes without the stamp or stamps required by this act being affixed thereto or stamped in violation of subsection b. of section 405 of P.L.1948, c.65 (C.54:40A-15) shall be guilty of a crime of the third degree. L.1977, c.188, s.2; amended 1999, c.328, s.5; 2013, c.145, s.10.
NJ Rev Stat § 54:40A-29 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-29 - Forging or counterfeiting revenue stamps

54:40A-29. Forging or counterfeiting revenue stamps  Forging or counterfeiting revenue stamps  a. Any person who falsely or fraudulently makes, forges, alters, or counterfeits, or causes or procures to be falsely or fraudulently made, forged, altered, or counterfeited, any stamps prepared or prescribed by the director under the authority of this act, or who knowingly and willfully utters, publishes, passes, or tenders as true, any such false, altered, forged or counterfeited stamp, or uses any stamp provided for and required by this act, which has already once been used, for the purpose of evading the tax hereby imposed, shall be guilty of a crime of the third degree.  b. Any person who secures, manufactures, or causes to be secured or manufactured, or has in his possession any stamp or any counterfeit impression device not prescribed or authorized by the director under the authority of this act, shall be guilty of a crime of the third degree and such fact shall be prima facie evidence that such person has counterfeited stamps.  c. Any person who has in his possession packages of cigarettes in a quantity equal to or greater than 2,000 cigarettes to which are affixed counterfeit stamps or impressions shall be guilty of a crime of the third degree.  Possession of such packages or cigarettes shall be deemed sufficient evidence to authorize conviction, unless the accused shall show to the satisfaction of the court (1) that when he bought the cigarettes he knew or made inquiries sufficient to satisfy a reasonable man, that the seller was in a regular and established business for dealing in cigarettes and was so licensed and (2) that the amount paid by him for the cigarettes represented its fair and reasonable value and that he received an invoice for the same.  d. (Deleted by amendment, P.L. 1987, c. 76.)  L. 1948, c. 65, s. 606; amended by L. 1950, c. 134, s. 5; 1968, c. 351, s. 7; 1987, c. 76, s. 41.
NJ Rev Stat § 54:40A-29.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-29.1 - Offenses involving counterfeit cigarettes.

54:40A-29.1 Offenses involving counterfeit cigarettes.  15. a. Any person who imports into this State, directly or indirectly, or offers for sale, sells, distributes, transports or possesses with intent to sell a counterfeit cigarette, knowing that the cigarette is a counterfeit cigarette, shall be guilty of a crime of the third degree. As used in this section, "counterfeit cigarette" means a cigarette or a pack or other container of cigarettes that bears any reproduction or copy of a trademark, service mark, trade name, label, term, design, or work adopted by or used by a licensed manufacturer to identify its own cigarettes but is not manufactured by the owner or holder of that trademark, service mark, trade name, label, term, design, or work, or by any authorized licensee of that person. b. Notwithstanding N.J.S.2C:1-8 or any other provision of law, a conviction of an offense defined in this section shall not merge with a conviction for any other offense constituting the criminal activity defined in section 1 of the "New Jersey Trademark Counterfeiting Act," P.L.1997, c.57 (C.2C:21-32), and the sentence imposed upon a conviction of an offense defined in this section shall be ordered to be served consecutively to that imposed for a conviction of any offense under section 1 of P.L.1997, c.57 (C.2C:21-32) constituting the criminal activity involving the counterfeit cigarettes. Nothing in section 1 of P.L.1997, c.57 (C.2C:21-32) shall be construed to preclude or limit a prosecution or conviction for any other offense defined in P.L.1948, c.65 (C.54:40A-1 et seq.) or any other statute. c. (1) Proof that a person possessed a quantity of 2,000 or more counterfeit cigarettes shall give rise to an inference that the person intended to sell those cigarettes. (2) Proof that a person who sold or distributed 2,000 or more counterfeit cigarettes did not provide or retain an invoice or other business record documenting the transfer of the cigarettes to the recipient shall give rise to an inference that the person knew that the cigarettes were counterfeit cigarettes, and proof that a person who obtained 2,000 or more counterfeit cigarettes did not receive or retain an invoice or other record of the price from the source of the cigarettes shall give rise to an inference that the person knew that the cigarettes were counterfeit cigarettes. (3) Proof that a person who imported or possessed any quantity of counterfeit cigarettes obtained them at a price substantially below their fair and reasonable value shall give rise to an inference that the person knew that the cigarettes were counterfeit cigarettes, and proof that a person who offered for sale, sold or distributed any quantity of counterfeit cigarettes at a price substantially below their fair and reasonable value shall give rise to an inference that the person knew that the cigarettes were counterfeit cigarettes. L.2013, c.145, s.15.
NJ Rev Stat § 54:40A-30 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-30 - Unstamped cigarettes subject to confiscation.

54:40A-30 Unstamped cigarettes subject to confiscation.  607. Unstamped cigarettes subject to confiscation. a. All cigarettes, subject to the tax imposed by this act, to which stamps have not been affixed, as required by this act, and all cigarettes stamped in violation of subsection b. of section 405 of P.L.1948, c.65 (C.54:40A-15) 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 directed by the director so to do, without a warrant. b. The director may upon satisfactory proof direct the return of any unstamped confiscated cigarettes when the director shall have reason to believe that the owner thereof has not willfully or intentionally evaded any tax imposed by this act. Any purchaser of such cigarettes shall be required to affix stamps as required by this act. c. (1) Except as otherwise provided in this section, the director shall destroy any seized unstamped cigarettes or cigarettes that have been stamped in violation of subsection b. of section 405 of P.L.1948, c.65 (C.54:40A-15). The director may, prior to the destruction of such cigarettes, permit the true holder of the trademark rights in the cigarette brand to inspect the cigarettes, in order to assist the director in any investigation regarding such cigarettes. (2) As an alternative to destruction, the director may resell such cigarettes to the manufacturer of those cigarettes, but such cigarettes 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 cigarettes forfeited in accordance with this section.  d. The seizure and sale of any unstamped or illegally stamped cigarettes or any other contraband cigarettes 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 this act. 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 unstamped or illegally stamped packages of cigarettes or any other contraband cigarettes. L.1948, c.65, s.607; amended 1999, c.328, s.6; 2011, c.80, s.2.
NJ Rev Stat § 54:40A-32.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-32.1 - Cigarette vending machines, certain circumstances, seized, sealed.

54:40A-32.1 Cigarette vending machines, certain circumstances, seized, sealed.  9. Any cigarette vending machine not bearing a proper license or identification, or which is found to contain unstamped packages of cigarettes, or cigarettes bearing counterfeit impressions, or cigarettes stamped in violation of subsection b. of section 405 of P.L.1948, c.65 (C.54:40A-15), may be seized or sealed by the director, the director's agents or employees or by any peace officer of this State, when directed by the director so to do. If the owner or the owner's agent destroys or removes said seal, that individual may, upon conviction, be subject to a penalty of not more than $1,000. Any vending machine containing unstamped or counterfeit stamped cigarettes may be declared forfeited to the director. L.1968, c.351, s.9; amended 1999, c.328, s.7; 2013, c.145, s.12.
NJ Rev Stat § 54:40A-37 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-37 - Proceeds of the collection of taxes and license fees to be paid to State Treasurer

54:40A-37. Proceeds of the collection of taxes and license fees to be paid to State Treasurer  All taxes, fees, penalties and interest received or collected by the director, pursuant to the provisions of this act, shall be paid to the State Treasurer. L.1948, c. 65, p. 171, s. 701.
NJ Rev Stat § 54:40A-37.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-37.1 - Cancer Research Fund

54:40A-37.1. Cancer Research Fund  The sum of $1,000,000.00 of the tax collected pursuant to section 301 of P.L.1948, c.65 (C.54:40A-8), shall be deposited by the State Treasurer in a special account to be known as the Cancer Research Fund, except that for Fiscal Year 1983 only $500,000.00 shall be deposited in that account. Moneys in the Cancer Research Fund shall be annually appropriated toward the funding of the New Jersey State Commission on Cancer Research established pursuant to P.L.1983, c.6 (C.52:9U-1 et seq.), or to projects authorized and approved by the commission.  L.1982,c.40,s.5; amended 1990,c.39,s.18.
NJ Rev Stat § 54:40A-38 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-38 - Appropriation for enforcement of act

54:40A-38. Appropriation for enforcement of act  The sum of two hundred thirty thousand dollars ($230,000.00) is hereby appropriated for the purpose of carrying out the provisions of this act, and said sum shall be subject to disbursements from the date of approval of this act. L.1948, c. 65, p. 171, s. 702.
NJ Rev Stat § 54:40A-39 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-39 - Appropriation for refund claims

54:40A-39. Appropriation for refund claims  For the period beginning July first, one thousand nine hundred and forty-eight, and ending June thirtieth, one thousand nine hundred and forty-nine, there is hereby appropriated the amount necessary to pay all claims for refund of taxes and license fees authorized by this act and upon the certification of the director, the Commissioner of Taxation and Finance is authorized and it shall be his duty to withdraw from the State fund so much as shall be necessary to pay such claims, and the State Treasurer shall pay such claims on receipt of warrants of the Commissioner of Taxation and Finance. L.1948, c. 65, p. 171, s. 703.
NJ Rev Stat § 54:40A-40 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-40 - Powers of director upon approval of act

54:40A-40. Powers of director upon approval of act  Immediately upon approval of this act the director shall take such action and make all necessary provisions to put said act into full operation on its effective date, and in so doing he may incur obligations and enter into contracts, within the limits of the appropriation herein provided, issue licenses, sell stamps and promulgate such rules and regulations as herein required. L.1948, c. 65, p. 171, s. 704.
NJ Rev Stat § 54:40A-41 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-41 - Constitutionality

54:40A-41. Constitutionality  The provisions of this act shall be severable and if for any reason any section or any provision hereof shall be determined to be unconstitutional or invalid, the same shall not be held to affect any other section or provision thereof. L.1948, c. 65, p. 172, s. 705.
NJ Rev Stat § 54:40A-42 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-42 - Repealer

54:40A-42. Repealer  All acts and parts of acts inconsistent with the provisions of this act are hereby repealed; provided, however, that nothing contained herein shall be construed to repeal the provisions of "An act authorizing any city of the fourth class by ordinance, subject to referendum, to impose, in the municipality, certain retail sales and services taxes and providing for the collection thereof," filed April nineteenth, one thousand nine hundred and forty-seven (P.L.1947, c. 71), or of any ordinance adopted under the authority of said chapter seventy-one of the laws of one thousand nine hundred and forty-seven. L.1948, c. 65, p. 172, s. 706. Amended by L.1948, c. 108, p. 567, s. 3.
NJ Rev Stat § 54:40A-43 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-43 - Effective date

54:40A-43. Effective date  This act shall take effect on the first day of July, one thousand nine hundred and forty-eight. L.1948, c. 65, p. 172, s. 707.
NJ Rev Stat § 54:40A-44 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-44 - Advertisements; penalties therefor.

54:40A-44 Advertisements; penalties therefor.  6. No radio or television broadcast originating in this State, or newspaper, or other publication published in this State, shall accept an advertisement from any out-of-State cigarette dealer for the sale of cigarettes by mail or express, unless there is included in said advertisement the following words: "Before any person may receive cigarettes in New Jersey by mail or express, a license for that purpose must be obtained from the Division of Taxation, New Jersey Department of the Treasury." Any person who violates these provisions, upon conviction thereof, shall be fined not more than $1,000 for each individual offense. L.1950, c.134, s.6; amended 2013, c.145, s.13.
NJ Rev Stat § 54:40A-45 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-45 - Tobacco industry advisory council; membership; report

54:40A-45. Tobacco industry advisory council; membership; report  To advise and consult with the director and the supervisor in the administration and enforcement of the Cigarette Tax Act and the Unfair Cigarette Sales Act of 1952, there is established in the Cigarette Tax Bureau a tobacco industry advisory council to consist of 7 citizens to be appointed by the Governor for terms of 3 years and until the appointment of their successors. The members of the council shall be holders of, or officers of corporations holding, cigarette distributor, wholesale dealer or retail licenses issued by the State; or representatives of such licensees. The members of the council shall serve without compensation. The council shall organize annually by selection of a chairman from among its members. The council shall report to the Governor and to the director and supervisor at such times as it shall deem appropriate concerning the administration and enforcement of the Cigarette Tax Act and the Unfair Cigarette Sales Act. L.1968, c. 351, s. 12, eff. Nov. 18, 1968.
NJ Rev Stat § 54:40A-46 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-46 - Short title.

54:40A-46 Short title.  1. This act shall be known and may be cited as the "Cigarette Sales Act." L.2005,c.85,s.1.
NJ Rev Stat § 54:40A-47 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-47 - Findings, declarations relative to out-of-State cigarette sales.

54:40A-47 Findings, declarations relative to out-of-State cigarette sales.  2. The Legislature hereby finds and declares that: a. Currently, the federal Jenkins Act, 15 U.S.C. s.375 et seq., requires any person that sells or transfers in interstate commerce cigarettes into a state that taxes the sale or use of cigarettes to file certain information with the tobacco tax administrator of that state; and b. According to the U.S. General Accounting Office, the Jenkins Act is rarely enforced by the federal government and is currently unenforceable by the states; and c. As the sales of cigarettes to residents of this State by out-of-State sellers increase and the difficulties associated with the collection of sales and use taxes continue, there will be a steady erosion of the sales and use tax revenues that this State is able to collect; d. It is, therefore, the purpose of this act to facilitate the collection of all applicable sales and use taxes on cigarettes sold to residents of this State and to enforce the Jenkins Act. L.2005,c.85,s.2.
NJ Rev Stat § 54:40A-48 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-48 - "Face-to-face sale" defined.

54:40A-48 "Face-to-face sale" defined.  3. As used in this act, face-to-face sale'' means a sale in which the purchaser is in the physical presence of the seller or the seller's employee or agent at the time of the sale. A "face-to-face sale" does not include any transaction conducted by mail order, the Internet, telephone, or any other anonymous transaction method in which the buyer is not in the seller's physical presence or the physical presence of the seller's employee or agent at the time of the sale. L.2005,c.85,s.3.
NJ Rev Stat § 54:40A-49 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-49 - Conditions for non-face-to-face sale of cigarettes.

54:40A-49 Conditions for non-face-to-face sale of cigarettes.  4. A person shall not engage in a retail sale of cigarettes in this State unless the sale is a face-to-face sale, except that a person may engage in a non-face-to-face sale of cigarettes to a person in this State if the following conditions are met: a. The seller has fully complied with all of the requirements of the Jenkins Act, 15 U.S.C. s.375 et seq., for shipments to this State;  b. The seller has verified payment of, paid, or collected all applicable State taxes, including the cigarette taxes imposed by the "Cigarette Tax Act," P.L.1948, c.65 (C.54:40A-1 et seq.) and the sales or use taxes imposed by the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.), due on the cigarettes; and c. The seller has, before mailing or shipping the cigarettes: (1) obtained from the purchaser reliable confirmation that the purchaser is at least 21 years old and a statement by the purchaser under penalty of perjury certifying the purchaser's date of birth and address; (2) made good faith effort to verify the information contained in the certification provided by the purchaser against a commercially available database or has obtained a photocopy or other image of a government-issued identification bearing the purchaser's image and stating the date of birth or age of the purchaser; (3) received payment for the sale from the prospective purchaser by a credit or debit card that has been issued in the purchaser's name or by check; and (4) verified that a credit or debit card used for payment has been issued in the purchaser's name, and the address to which the cigarettes are being shipped matches the credit or debit card company's address for the cardholder. Sellers taking an order for a non-face-to-face sale may request that prospective purchasers provide their e-mail addresses. L.2005, c.85, s.4; amended 2005, c.384, s.7; 2017, c.118, s.7.
NJ Rev Stat § 54:40A-50 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-50 - Additional penalties, schedule.

54:40A-50 Additional penalties, schedule.  5. In addition to any other remedies provided by law, the Director of the Division of Taxation in the Department of the Treasury shall assess penalties for violations of this act in accordance with the following schedule: a. a penalty of not less than $2,000 and not more than $4,000 for the first violation; b. a penalty of not less than $5,000 and not more than $7,000 for the second violation within a five-year period; c. a penalty of not less than $8,000 and not more than $10,000 for the third violation within a five-year period; d. a penalty of not less than $11,000 and not more than $13,000 for a fourth violation within a five-year period; and e. a penalty of $20,000 for a fifth or subsequent violation within a five-year period. L.2005, c.85, s.5; amended 2013, c.145, s.14.
NJ Rev Stat § 54:40A-51 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-51 - Annual report.

54:40A-51 Annual report.  6. The Director of the Division of Taxation in the Department of the Treasury shall provide the Speaker of the General Assembly, the Senate President, and the chairpersons of the Assembly Appropriations Committee and the Senate Budget Committee, or the successor committees, an annual report regarding all actions taken to comply with and enforce this act. L.2005,c.85,s.6.
NJ Rev Stat § 54:40A-52 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-52 - Vending machine sales unaffected.

54:40A-52 Vending machine sales unaffected.  7. This act shall not prohibit any lawful sale of a tobacco product that occurs by means of a vending machine. L.2005,c.85,s.7.
NJ Rev Stat § 54:40A-53 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-53 - Other laws applicable.

54:40A-53 Other laws applicable.  8. Nothing in this act shall relieve the seller of cigarettes from any other applicable requirement of law relating to the sale of cigarettes. L.2005,c.85,s.8.
NJ Rev Stat § 54:40A-54 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-54 - Short title.

54:40A-54 Short title.  1. This act shall be known and may be cited as the "The Reduced Cigarette Ignition Propensity and Firefighter Protection Act." L.2007, c.86, s.1.