reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:40A-7.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-7.1 - Monthly report produced by director.

54:40A-7.1 Monthly report produced by director.  3. The director shall produce a monthly report listing the quantity of cigarettes sold in this State by distributors, aggregated by manufacturer and by brand family as defined pursuant to section 2 of P.L.2003, c.25 (C.52:4D-5), during the month immediately preceding the monthly report, which shall be published on the website of the Division of Taxation in the Department of the Treasury on or before the 15th day of each month. L.2013, c.145, s.3.
NJ Rev Stat § 54:40A-8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-8 - Tax imposed; rate.

54:40A-8 Tax imposed; rate.  301. Tax imposed; rate. A tax is hereby imposed on the sale, use or possession for sale or use within this State of all cigarettes at the rate of $0.135 for each cigarette. L.1948, c.65, s.301; amended 1956, c.10, s.1; 1960, c.158, s.1; 1962, c.75, s.1; 1963, c.45, s.1; 1966, c.105, s.1; 1968, c.51, s.1; 1972, c.24, s.1; 1982, c.40, s.1; 1985, c.261, s.1; 1985, c.341, s.1; 1990, c.39, ss.15,17; 1997, c.264, ss.1,2; 2002, c.33, ss.1,2; 2003, c.115, s.1; 2004, c.67, s.1; 2006, c.37, s.1; 2009, c.70, s.1.
NJ Rev Stat § 54:40A-9 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-9 - Sales to the State and political subdivisions of the State

54:40A-9. Sales to the State and political subdivisions of the State  The taxes imposed by this act are hereby levied upon any sales of cigarettes made to the State Government or any department, institution, or agency thereof, and to the political subdivisions of this State, and their departments, institutions, and agencies. L.1948, c. 65, p. 159, s. 302.
NJ Rev Stat § 54:40A-9.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-9.1 - Sales by licensed manufacturers to licensed distributors

54:40A-9.1. Sales by licensed manufacturers to licensed distributors  No tax imposed by this act shall be levied upon cigarettes in possession of licensed manufacturers prior to delivery to duly licensed distributors or on the sale of cigarettes made by licensed manufacturers to duly licensed distributors. L.1968, c. 351, s. 11, eff. Nov. 18, 1968.
NJ Rev Stat § 54:40A-10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-10 - Sales exempt from taxes

54:40A-10. Sales exempt from taxes  No tax imposed by this act shall be levied upon cigarettes or the sale of cigarettes which this State is prohibited from taxing under the Constitution or the statutes of the United States or where an authorized agent of the United States Veterans Administration purchases cigarettes from donations for free distribution to and for consumption by hospitalized veterans housed in State institutions. L.1948, c. 65, p. 159, s. 303. Amended by L.1955, c. 18, p. 69, s. 1.
NJ Rev Stat § 54:40A-11.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-11.1 - Cost study

54:40A-11.1. Cost study  Within six months following the effective date of this 1987 amendatory and supplementary act and not less than every two years thereafter, the director shall conduct a study of the cost of stamping cigarettes in New Jersey. The results of each study shall be transmitted to the Governor and to the Legislature and may serve as the basis for any further modifications of the stamping discount, except insofar as the director is empowered to administratively adjust the discount pursuant to section 401 of P.L. 1948, c. 65 (C. 54:40A-11). Except for adjustments made by the director, no further modification of the stamping discount shall be permitted until the first cost study required by this section is completed.  In conducting this study, the licensed cigarette distributors of the State of New Jersey shall provide the director access to their books and records so that the director has all information necessary to accurately calculate the distributors' cost of stamping a unit of cigarettes. The distributors' projected cost shall also be considered for the purposes of this study.  L. 1987, c. 37, s. 3.
NJ Rev Stat § 54:40A-12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-12 - Distributors shall not sell stamps; exceptions

54:40A-12. Distributors shall not sell stamps; exceptions  Licensed distributors shall not sell, borrow, loan, buy or exchange unstamped cigarettes or stamps to, from or with other licensed distributors; exception cigarettes bearing the cigarette revenue stamps of other States. L.1948, c. 65, p. 160, s. 402. Amended by L.1952, c. 246, p. 819, s. 5; L.1954, c. 225, p. 838, s. 1; L.1956, c. 10, p. 36, s. 3; L.1961, c. 28, p. 121, s. 3.
NJ Rev Stat § 54:40A-13 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-13 - Credit sales of revenue stamps

54:40A-13. Credit sales of revenue stamps  The director, in his discretion, may permit a licensed distributor to pay for revenue stamps within thirty days after the date of purchase; provided, a bond or an irrevocable letter of credit, issued by a State or federally chartered bank, that is satisfactory to the director in an amount not less than the sales price of such stamps shall have been filed with the director. The bond, conditioned to secure payment for such stamps, shall be executed by the licensed distributor, as principal, and by a corporation duly authorized to engage in business as a surety company in the State of New Jersey, as surety. L.1948, c. 65, p. 160, s. 403. Amended by L.1948, c. 108, p. 567, 2; L.1983, c. 3, s. 1, eff. Jan. 17, 1983.
NJ Rev Stat § 54:40A-14 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-14 - Manner of affixing stamps

54:40A-14. Manner of affixing stamps  The director shall regulate and prescribe the manner of affixing and canceling stamps. L.1948, c. 65, p. 161, s. 404.
NJ Rev Stat § 54:40A-15 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-15 - Distributors to affix stamps.

54:40A-15 Distributors to affix stamps.  405. Distributors to affix stamps. a. Unless stamps have been previously affixed, the stamps required by this act shall be affixed to packages of cigarettes and canceled by the licensed distributor within twenty-four hours of the receipt of all unstamped cigarettes, exclusive of Saturdays, Sundays and legal holidays, and prior to any and all deliveries except deliveries to points outside the State, deliveries by manufacturers to licensed distributors and those deliveries which this State is prohibited from taxing under the Constitution or the statutes of the United States. b. Cigarette packages to which stamps shall not be affixed. A distributor shall not affix a stamp to a package of cigarettes if the package: (1) does not comply with all requirements imposed by or pursuant to federal law regarding warnings and other information on packages of cigarettes manufactured, packaged or imported for sale, distribution or use in the United States, including but not limited to the permanent imprinting on the primary packaging of such cigarettes of the package warning labels in the text and formats specified by subsections (a) and (b), respectively, of section 4 of the "Federal Cigarette Labeling and Advertising Act," Pub.L.89-92, 15 U.S.C. s.1333, and the rotation of such labels in accordance with the provisions of subsection (c) of that section; (2) is labeled "For Export Only," "U.S. Tax Exempt," "For use Outside U.S.," or other wording indicating that the manufacturer did not intend that the product be sold in the United States; (3) has been altered, through placement of a sticker on the package or other means, by adding or deleting wording, labels, or warnings described in paragraph (1) or paragraph (2) of this subsection; (4) contains cigarettes with respect to which no list of ingredients used in their manufacture has been provided to the Secretary of Health and Human Services as required by subsection (a) of section 7 of Pub.L.89-92, 15 U.S.C. s.1335a; (5) has been imported into the United States after January 1, 2000 in violation of 19 U.S.C. s.1681a or 26 U.S.C.s.5754; or (6) in any way violates federal trademark or copyright laws. L.1948,c.65,.s.405; amended 1950, c.134, s.4; 1952, c.246, s.6; 1999, c.328, s.1; 2001, c.396.
NJ Rev Stat § 54:40A-16 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-16 - Nonacceptance of unstamped, illegally stamped cigarettes.

54:40A-16 Nonacceptance of unstamped, illegally stamped cigarettes.  406. Wholesale dealers and retail dealers shall not accept deliveries of unstamped or illegally stamped cigarettes. Wholesale dealers and retail dealers shall not accept deliveries of unstamped or illegally stamped cigarettes. All packages of cigarettes shall be examined by wholesale and retail dealers immediately upon their receipt and they shall immediately return any and all unstamped and illegally stamped cigarettes to the vendor or consignor thereof or to a common carrier for return to such vendor or consignor. Unless substantial evidence to the contrary be shown, the possession of any unstamped or illegally stamped cigarettes by a wholesale or retail dealer shall be prima facie evidence that such cigarettes were possessed in violation of the provisions of this act. The director may, however, in the director's discretion and subject to such conditions as the director may prescribe, authorize wholesale dealers and retail dealers to acquire and have in their possession cigarettes bearing cigarette revenue stamps of other states, provided such cigarettes are intended for sale or other disposition in those states. L.1948,c.65,s.406; amended 1952, c.246, s.7; 1954, c.225, s.2; 1999, c.328, s.2.
NJ Rev Stat § 54:40A-17 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-17 - Use of stamp metering machine.

54:40A-17 Use of stamp metering machine.  407. The director, if the director shall determine that it is practicable in any case to permit licensed distributors to impress on or attach to each package of cigarettes, evidence of tax payment, by means of a metering machine, in lieu of stamps, may, except as provided by paragraph (1) of subsection c. of section 401 of P.L.1948, c.65 (C.54:40A-11), authorize any licensed distributor to use any metering machine approved by the director, such machine to be sealed by the director before being used and used in accordance with rules and regulations prescribed by the director. Any licensed distributor authorized by the director to affix evidence of tax payment to packages of cigarettes by means of a metering machine shall either make a prepayment, allowing for the discount, if any, provided for herein and subject also to the same conditions as in the case of the sale of stamps, covering the amount of the tax for which the meter is set; or if prepayment is not made, subject to the same conditions as in the case of the consignment of stamps. L.1948, c.65, s.407; amended 2008, c.98, s.2.
NJ Rev Stat § 54:40A-18 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-18 - Sale of stamps to out-of-State distributors

54:40A-18. Sale of stamps to out-of-State distributors  In case the director shall find that the collection of any tax imposed by this act would be facilitated thereby, he may authorize, under reasonable conditions, any person resident or located outside this State, engaged in the business of selling and shipping cigarettes into the State, upon complying with the requirements of the director, to affix or cause to be affixed on behalf of any purchaser of cigarettes who would otherwise be taxable therefor, the stamps required by this act, or may authorize the use of a machine by such persons as herein provided, except that the delivery of stamps or meterings to such persons shall be made upon a prepayment basis. Any such nonresident person shall be required to agree to submit his books, accounts, and records to reasonable examination, by the director or his duly authorized agent. Each such nonresident person, other than a foreign corporation which is authorized by law to transact business in this State shall, by a duly executed instrument filed in the office of the Secretary of State, constitute the Secretary of State his lawful attorney in fact upon whom any original process in any action or legal proceeding against such nonresident person may be served, and therein agree that any original process against him so served shall be of the same force and effect as if served on him within this State, and that the authority thereof shall continue in force irrevocably so long as any such nonresident person shall remain liable for any taxes, interest and penalties under this act. Service of process against any such nonresident person shall be made by leaving the process, with a fee of two dollars ($2.00) in the office of the Secretary of State. Upon the receipt of any such process the Secretary of State shall send forthwith by registered mail to such nonresident person a notice of such service and a copy of the process. Any nonresident person who shall comply with the provisions of this section may be licensed as a distributor. L.1948, c. 65, p. 162, s. 408.
NJ Rev Stat § 54:40A-19 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-19 - Redemption and refund of stamps

54:40A-19. Redemption and refund of stamps  The director shall redeem any unused or mutilated, but identifiable, stamps that any distributor or dealer may present for redemption, and refund therefor the face value of said stamps, less the discount allowed by the director at the time of the purchase of the stamps by said distributor or dealer. In the event any stamped cigarettes are shipped out of this State, or are sold to those agencies or instrumentalities which this State is prohibited from taxing under the Constitution or the statutes of the United States, by any distributor or dealer, a refund of the face value of said stamps, less the discount allowed by the director at the time of the purchase of the stamps by said distributor or dealer, shall be made upon the application of the distributor or dealer on forms prescribed by the director together with such evidence and proof of sale as the director shall require. L.1948, c. 65, p. 163, s. 409. Amended by L.1957, c. 92, p. 179, s. 1.
NJ Rev Stat § 54:40A-20 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-20 - Power of director to administer act

54:40A-20. Power of director to administer act  The director is hereby authorized and empowered to administer and enforce the provisions of this act and in pursuance thereof to make and enforce such rules and regulations as he may deem necessary. L.1948, c. 65, p. 163, s. 501.
NJ Rev Stat § 54:40A-21 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-21 - State Tax Uniform Procedure Law applicable

54:40A-21. State Tax Uniform Procedure Law applicable  The provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., shall be applicable to the administration of this act. Every person shall, by the acceptance of a license issued under this act, be deemed to have consented to the procedures set forth in the said State Tax Uniform Procedure Law and to the jurisdiction of the tax court. L.1948, c. 65, p. 163, s. 502. Amended by L.1983, c. 36, s. 43, eff. Jan. 26, 1983.
NJ Rev Stat § 54:40A-22 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-22 - Power to appoint assistants; special agents; powers

54:40A-22. Power to appoint assistants; special agents; powers  The director may, subject to the provisions of Title 11 of the Revised Statutes, as amended and supplemented, appoint a State supervisor to assist him in the administration of this act and such other assistants as he may deem necessary, and may establish, equip, and maintain one or more offices at such places in this State as he shall determine. The director may appoint certain of such assistants as special agents to aid him in the enforcement of this act. Special agents shall carry credentials issued by the director identifying them in that capacity, are declared to be peace officers and are empowered to arrest without warrant any person who violates the provisions of this act in their presence. Special agents are empowered to seize and take possession of any counterfeit stamps, counterfeit impression devices or cigarettes which are unlawfully possessed and any vehicle, vessel, vending machine or other receptacle in which they are found which is subject to confiscation under this act. L.1948, c. 65, p. 164, s. 503. Amended by L.1973, c. 198, s. 1, eff. July 31, 1973.
NJ Rev Stat § 54:40A-23 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-23 - Records to be kept by taxpayer; inventories

54:40A-23. Records to be kept by taxpayer; inventories  Every taxpayer 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 him to determine the tax liability. 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 cigarettes stamped or unstamped and records in the possession of any taxpayer. All such records shall be safely preserved for a period of 3 years in such a manner to insure their security and accessibility for inspection by the director, supervisor or any authorized assistant engaged in the administration of this act. The director may consent to the destruction of any such records at any time within said period. L.1948, c. 65, p. 164, s. 504. Amended by L.1968, c. 351, s. 5, eff. Nov. 18, 1968.
NJ Rev Stat § 54:40A-24 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-24 - Penalties; jurisdiction; disposition; costs; expenses.

54:40A-24 Penalties; jurisdiction; disposition; costs; expenses.  601. a. Penalties. Any person who shall engage in any business or activity for which a license is required under the provisions of this act, 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. Jurisdiction of court; proceedings. 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 him and all the 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. Penalty for further violations; recovery; proceedings in court. In case a person shall, after conviction of any violation of this act, be again convicted of violating the same provision thereof, he 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. Disposition of penalties. All penalties recovered for violations of this act shall be paid to the director and by him accounted for and paid to the State Treasurer as in the case of State taxes. e. Costs; expenses. The costs recoverable in any such proceeding shall be recovered by the director in the event of judgment in his 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 this act. L.1948, c.65, s.601; amended 1953, c.51, s.160; 1954, c.225, s.3; 1991, c.91, s.515; 2013, c.145, s.4.
NJ Rev Stat § 54:40A-24.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-24.1 - Penalty for selling cigarettes not of employer's manufacture.

54:40A-24.1 Penalty for selling cigarettes not of employer's manufacture.  10. Any manufacturer's representative, as defined in this act, who sells or exchanges cigarettes other than those of his employer's manufacture shall be liable to a penalty of not more than $1,000 for each separate offense. L.1968, c.351, s.10; amended 2013, c.145, s.5.
NJ Rev Stat § 54:40A-25 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-25 - Possessing cigarettes not bearing required revenue stamps.

54:40A-25 Possessing cigarettes not bearing required revenue stamps.  602. Possessing cigarettes not bearing required revenue stamps. Any wholesale dealer or retail dealer who violates the provisions of section four hundred six of this act, and any consumer who fails to report and remit the tax due as provided by section two hundred five of this act, shall be liable to a penalty of not more than $1,000 for each individual carton of unstamped or illegally stamped cigarettes in the dealer's possession, which penalty shall be sued for and recovered in the same manner as provided for the penalties imposed by section six hundred one of this act. L.1948, c.65, s.602; amended 1951, c.281, s.2; 1999, c.328, s.3; 2011, c.80, s.3; 2013, c.145, s.6.
NJ Rev Stat § 54:40A-26 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-26 - Refusal or failure to produce records.

54:40A-26 Refusal or failure to produce records.  603. Any person engaged in the business of manufacturing, purchasing, selling, consigning, shipping, distributing, or transporting cigarettes, who shall refuse or fail to produce, on demand by the director or any designated assistant, invoices of all cigarettes purchased or received by him within three years prior to such demand, unless his inability to do so for reasons beyond his control shall be shown by satisfactory proof, shall be guilty of a disorderly persons offense and shall be fined $1,000. L.1948, c.65, s.603; amended 1951, c.281, s.3; 2013, c.145, s.7.
NJ Rev Stat § 54:40A-27 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:40A-27 - Interfering with administration of the act.

54:40A-27 Interfering with administration of the act.  604. Any person who prevents or hinders the director or any designated assistant from making a cigarette inventory, examination and full inspection of any place where cigarettes are sold or stored, or prevents or hinders the inspection of invoices, books, records, or papers required to be kept, shall be guilty of a disorderly persons offense and shall be fined $1,000. L.1948, c.65, s.604; amended 1951, c.281, s.4; 1968, c.351, s.6; 2013, c.145, s.8.