reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 5 - REPORTS › Section 18:5-5.4 - Place for filing reports; remittance payable

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All required tax
				reports must be forwarded to the New Jersey Division of Taxation, PO Box 187,
				Trenton, NJ 08695.
(b) Any remittance
				required to be made should be made payable to "State of New Jersey-Cigarette
				Tax".
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 5 - REPORTS › Section 18:5-5.5 - Secrecy of reports

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All required tax reports are deemed secret and
				confidential. The State Uniform Tax Procedure Law prohibits the unauthorized
				disclosure of information obtained from the reports or the records pertaining
				thereto.
(b) The Attorney General or
				other legal representative of the State of New Jersey shall be permitted to inspect
				the reports, records, and files of any tobacco product manufacturer, as defined in
				52:4D-2, for any period in which the
				tobacco product manufacturer was not or is not in compliance with
				52:4D-3, or of any licensed distributor
				as defined herein, for the purpose of facilitating the administration of the
				provisions of 52:4D-1 et seq.
(c) The Director is authorized to disclose to the
				Attorney General any information received under
				N.J.S.A.
				52:4D-4 et seq., or requested by the Attorney
				General for purposes of determining compliance with and enforcing the provisions of
				N.J.S.A.
				52:4D-4 et seq. The Director and the Attorney
				General shall share with each other the information received under
				N.J.S.A.
				52:4D-4 et seq., and may share such information
				with other Federal, State, or local agencies only for the purposes of enforcement of
				N.J.S.A.
				52:4D-1 et seq., 52:4D-4 et seq., or the
				corresponding laws of other states.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 5 - REPORTS › Section 18:5-5.7 - Resident distributors' report

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every licensed
				resident distributor is required to file a monthly report on Form RCD-1. The
				following schedules must accompany the return, when applicable:
1. Schedule A;
2. Schedule B;
3. Schedule C;
4. Schedule D;
5. Schedule E;
6. Schedule F; and
7. Schedule GR.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 5 - REPORTS › Section 18:5-5.8 - Nonresident distributors' report

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every licensed
				nonresident distributor is required to file a monthly report on Form NRCD-1. The
				following schedules must accompany the return, when applicable:
1. Schedule B;
2. Schedule E;
3. Schedule F; and
4. Schedule GNR.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 5 - REPORTS › Section 18:5-5.9 - Resident wholesale and retail dealers' report

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every licensed
				resident wholesale and retail dealer, other than licensed distributors, that deals
				in stamped cigarettes of states other than New Jersey, is required to file a monthly
				report on Form RCW-1, unless the Director permits otherwise. The following schedules
				must accompany the return, when applicable:
1.
				Schedule B;
2. Schedule C; and
3. Schedule H.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 5 - REPORTS › Section 18:5-5.10 - Nonresident wholesale and retail dealers' report

Current through Register Vol. 56, No. 14, July 15, 2024
Every licensed nonresident wholesale and retail dealer, other than
				  licensed distributors, is required to file a monthly report on Form NRCW-1, unless
				  the Director permits otherwise. Schedule R must accompany the return, when
				  applicable.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 5 - REPORTS › Section 18:5-5.11 - Carrier reports

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every railroad and steamship company,
				including the Pullman Company, that sells unstamped cigarettes in its cars or on its
				boats in the State of New Jersey is required to file a monthly report on Form
				CTR-1.
(b) This report must be
				accompanied by a remittance for the full amount of all taxes due computed at the
				rate specified in N.J.A.C. 18:5- 2.3.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 5 - REPORTS › Section 18:5-5.12 - Consumer reports

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every licensed consumer who acquires unstamped
				cigarettes for consumption, storage, or use subject to the New Jersey cigarette tax,
				is required to file a monthly report on Form CC-1, together with Schedule
				A.
(b) This report must be accompanied
				by a remittance for the full amount of all taxes due computed at the rate specified
				in N.J.A.C. 18:5- 2.3.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 5 - REPORTS › Section 18:5-5.13 - Manufacturer reports

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every manufacturer who consigns or delivers
				shipments of cigarettes into New Jersey, which it intends to distribute without
				affixing the cigarette tax revenue stamp, is required to file a monthly report on
				Form MSS-1 (Manufacturer's Report of Special Shipments of Taxable Cigarettes into
				New Jersey).
(b) This report must be
				accompanied by a remittance for the full amount of all taxes due computed at the
				rate specified in N.J.A.C. 18:5- 2.3.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 5 - REPORTS › Section 18:5-5.14 - Time for filing reports

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All tax reports
				required must be filed with the Division of Taxation, together with all supporting
				schedules, on or before the 20th day of each calendar month following the month
				being reported upon.
(b) All reports
				(including supporting schedules) must be submitted in duplicate.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 5 - REPORTS › Section 18:5-5.15 - Consolidated reports

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The filing of
				consolidated tax reports is not permitted.
(b) When one person (or other legal entity)
				operates more than one licensed activity from whom reports are required, separate
				reports must be submitted from each separately licensed activity.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 5 - REPORTS › Section 18:5-5.16 - Number of reports required

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An original and two
				copies of all required tax reports and all required schedules are to be
				prepared.
(b) The original and one copy
				of all required reports and all required schedules are to be filed with the Division
				of Taxation, PO Box 187, Trenton, NJ 08695.
(c) One copy of all required reports and all
				required schedules is to be retained by the licensee on the licensed premises and be
				preserved with all other records.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 5 - REPORTS › Section 18:5-5.17 - Reports to be executed

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All required tax reports are to be signed in
				the following manner:
1. If the licensee is an
				individual, by the licensee;
2. If the
				licensee is a partnership, by one of the partners; and
3. If the licensee is a corporation, by one of the
				officers of the corporation, or by its duly authorized agent.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 6 - LICENSES › Section 18:5-6.1 - Licenses required

Current through Register Vol. 56, No. 14, July 15, 2024
No person is permitted to engage in, or conduct the business of
				  manufacturing, purchasing, selling, consigning, or distributing cigarettes in the
				  State of New Jersey, nor is any person permitted to acquire unstamped cigarettes for
				  consumption, storage, or use in the State of New Jersey without having first
				  obtained the appropriate license for that purpose pursuant to the provisions of the
				  Cigarette Tax Act and this chapter.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 6 - LICENSES › Section 18:5-6.2 - Issuance of license; Director's powers

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All licenses are to
				be issued by the Director.
(b) The
				following individuals related to distributors, wholesale dealers, retail dealers
				operating more than nine cigarette vending machines, and retail dealers who sell
				cigarettes at retail at more than nine premises, except retail grocery stores and
				supermarkets primarily engaged in the self-service sale of food and household
				supplies for off-premises consumption or to restaurants, hotels, and motels operated
				by national corporations with such premises in six or more states and primarily
				engaged in the sale of food for retail consumption or in the rental of rooms for
				lodging shall submit with applications for a license fingerprints, which shall be
				processed through the Federal Bureau of Investigation and the New Jersey State
				Police, and such other information as the Director may require:
1. Individuals having any interest whatsoever in a
				proprietorship or company;
2. Partners
				of a partnership, regardless of percentage;
3. Joint venturers in a joint venture;
4. Officers, directors, and all stockholders
				holding directly or indirectly a beneficial interest in more than five percent of
				the outstanding shares of a corporation;
5. Employees receiving in excess of $30,000 per
				annum compensation, whether as salary, commission, bonus, or otherwise, and persons
				who, in the judgment of the Director, are employed in a supervisory capacity or have
				the power to make or substantially affect discretionary business judgments of the
				applicant entity with regard to the cigarette business; and
6. Other persons who the Director establishes have
				the ability to control the applicant entity through any means including, but not
				limited to, contracts, loans, mortgages, or pledges of securities, where such
				control is inimical to the policies of this Act because such person is a "career
				offender" or a member of a "career offender cartel" as defined in (e) below.
				Individuals licensed pursuant to the Casino Control Act shall only be required to
				produce evidence of said licensure in satisfaction of the foregoing.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 6 - LICENSES › Section 18:5-6.3 - Display of license

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each license, or certificate thereof, and such
				other evidence of license issued to every distributor, wholesale dealer,
				over-the-counter retail dealer, and vending machine retail dealer is to be exhibited
				in the place of business for which it is issued, in a conspicuous manner at all
				times, so as to be readily discernible to the public and to the Director or to his
				or her duly appointed agent, representative, or employee.
(b) Each license, or certificate thereof, and such
				other evidence of license issued to every consumer, manufacturer, and manufacturer's
				representative is to be kept by the person to whom it is issued, so as to be readily
				available for examination and inspection by the Director or by his or her duly
				appointed agents, representatives, or employees.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 6 - LICENSES › Section 18:5-6.4 - Expiration of license; renewable

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each license expires
				on March 31st of the period for which it is issued.
(b) Licenses are renewable annually on condition
				that the licensee pay the required fee and comply with all the provisions of the
				Cigarette Tax Act and this chapter.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 6 - LICENSES › Section 18:5-6.5 - Distributor's license

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each distributor is
				to apply for a distributor's license on Cigarette Tax Form CD-1.
(b) For each license issued to a distributor,
				there must be paid to the director a fee of $ 350.00.
(c) If a distributor sells or intends to sell
				cigarettes at two or more places of business, whether established or temporary, a
				separate license is required for each place of business.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 6 - LICENSES › Section 18:5-6.6 - Licensed distributor files bond

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each licensed
				distributor is required to file with the Director a bond in an amount not less than
				the average monthly value of the cigarette stamps used by the licensed distributor
				to guarantee the proper performance of his or her duties and the discharge of
				liabilities pursuant to the provisions of the Act.
(b) The bond is to be executed by such licensed
				distributor as principal, and by a corporation approved by the Director and duly
				authorized to engage in business as a surety company in the State of New Jersey as
				surety.
(c) The bond is to run
				concurrently with the distributor's license and be filed on Cigarette Tax
				Distributor/Wholesaler License Application Packet CWD-P.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 6 - LICENSES › Section 18:5-6.7 - Wholesale dealer's license

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each wholesale
				dealer is to apply for a wholesale dealer's license on Cigarette Tax Form
				CWD-1.
(b) For each license issued to a
				wholesale dealer, and for each continuance thereof, there must be paid to the
				Director a fee of $250.00.
(c) If a
				wholesale dealer sells or intends to sell cigarettes at 10 or more places of
				business, whether established or temporary, a separate license is required for each
				place of business.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 6 - LICENSES › Section 18:5-6.8 - Wholesale dealer files bond

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each nonresident
				licensed wholesale dealer is required to file with the Director a bond in an amount
				not less than $2,000 to guarantee the proper performance of his or her duties and
				the discharge of his or her liabilities pursuant to the provisions of the Cigarette
				Tax Act and this chapter.
(b) The bond
				is to be executed by such licensed wholesale dealer as principal, and by a
				corporation approved by the Director and duly authorized to engage in business as a
				surety company in the State of New Jersey as surety.
(c) The bond is to run concurrently with the
				wholesale dealer's license and be filed on Cigarette Tax Form CWD-3.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 6 - LICENSES › Section 18:5-6.9 - Retail dealer's over-the-counter license

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each retail dealer
				is to apply for an "over-the-counter" retail dealer's license on Combined Cigarette
				License Application CM-100, if the applicant is applying for one license.
(b) If the applicant is applying for more than one
				retail dealer's license, Combined Cigarette License Application CM-100, Chain Store
				and Multiple Outlets, is to be used.
(c)
				For each license issued to an "over-the-counter" retail dealer, and for each
				continuance thereof, there must be paid to the Director a fee of $ 50.00.
(d) If an "over-the-counter" retail dealer sells
				or intends to sell cigarettes at two or more places of business, whether established
				or temporary, or whether in the same building or not, a separate license is required
				for each place of business.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 6 - LICENSES › Section 18:5-6.10 - Retail dealer's vending machine license

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each retail dealer
				is required to apply for a vending machine retail dealer's license on Combined
				Cigarette License Application CM-100, if the applicant is applying for one
				license.
(b) If the applicant is
				applying for more than one vending machine retail dealer's license, Combined
				Cigarette License Application CM- 100, is to be used.
(c) For each license issued to a retail dealer
				operating a vending machine for the sale of cigarettes, and for each continuance
				thereof, there must be paid to the Director a fee of $ 50.00.
(d) Each vending machine, for the sale of
				cigarettes, is deemed a separate place of business, and must be separately
				licensed.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 6 - LICENSES › Section 18:5-6.11 - Consumer's license

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each consumer is
				required to apply for a consumer's license on Cigarette Tax Bureau Form
				CC-2.
(b) For each license issued to a
				consumer and for each continuance thereof, there must be paid to the Director a fee
				of $ 1.00.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 6 - LICENSES › Section 18:5-6.12 - Manufacturer's license

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each manufacturer is
				required to apply for a manufacturer's license on Cigarette Tax Form CM-1, together
				with Form CM-2, Manufacturer's Informational Report.
(b) For each license issued to a manufacturer, and
				for each continuance thereof, there must be paid to the Director a fee of $
				10.00.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 6 - LICENSES › Section 18:5-6.13 - Manufacturer's representative license

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each manufacturer's
				representative is required to apply for a manufacturer's license on Combined
				Cigarette License Application CM- 100.
(b) For each license issued to a manufacturer's
				representative and for each continuance thereof, there must be paid to the Director
				a fee of $ 5.00.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 6 - LICENSES › Section 18:5-6.14 - Additional and separate licenses required

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any license required
				under the Act shall be in addition to any and all other licenses which may be
				required by any other law. No license may be issued to any person except upon the
				payment of the full fee therefore, any statute or exemption to the contrary
				notwithstanding.
(b) Any person licensed
				only as a distributor, manufacturer, manufacturer's representative, wholesale
				dealer, or retail dealer, is not permitted to operate in any other capacity, except
				under that for which he or she is licensed, unless the appropriate additional
				license or licenses therefor are first secured.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 6 - LICENSES › Section 18:5-6.15 - Assignment or transfer of license

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any license issued
				under the Act may be assigned or transferred under the following circumstances:
1. In the case of the death, bankruptcy,
				receivership, or incompetency of the licensee, or if for any other reason
				whatsoever, the business of the licensee shall devolve upon another by operation of
				law, the Director, may, in his or her discretion, extend the said license for a
				limited time to the executor, administrator, trustee, receiver, or person upon whom
				the license has devolved.
2. A purchaser
				or assignee of a licensed wholesaler or licensed distributor, or any other person
				upon whom the business of a licensed wholesaler or licensed distributor shall
				devolve by operation of law, shall, upon application to the Director, be entitled to
				an assignment or transfer of the wholesale or distributor license for the balance of
				the existing license period upon payment of a transfer fee of $5.00 and subject to
				qualification to be a licensed wholesaler or licensed distributor under the
				provisions of the Act.
3. The license
				issued for each vending machine for the sale of cigarettes may be transferred from
				machine to machine by the same owner.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 6 - LICENSES › Section 18:5-6.16 - Refund of license fee; paid in error

Current through Register Vol. 56, No. 14, July 15, 2024
No refund of any license fee, paid pursuant to the Cigarette Tax
				  Act, may be made to any person upon the surrender or revocation of any license,
				  except a license fee paid or collected in error.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 6 - LICENSES › Section 18:5-6.17 - Duplicate and amended license

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any person licensed
				pursuant to the Act upon payment of a $1.00 fee may obtain:
1. A duplicate license, or certificate thereof, in
				the event the original is lost, destroyed, or defaced;
2. An amended license, or certificate thereof,
				upon:
i. A change in the location of the place of
				business of the licensee; or
ii. A
				change in the trade name of either an individual or partnership; or
iii. The adoption of a new name by a corporation
				by amendment of a corporate charter; or
iv. The addition of a partner to an existing
				partnership or the formation of a partnership which includes a former licensed
				individual proprietor; or
v. The
				dissolution of a partnership, through death or otherwise, in which the remaining
				single proprietor carries on the business of the former partnership.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 6 - LICENSES › Section 18:5-6.18 - Sale of cigarettes to persons improperly licensed

Current through Register Vol. 56, No. 14, July 15, 2024
All persons duly and properly licensed to sell cigarettes in the
				  State of New Jersey pursuant to the Cigarette Tax Act, may not sell, loan, or
				  exchange cigarettes to, with, or from any person required to be licensed under the
				  New Jersey Cigarette Tax Act, who is not so licensed or is improperly
				  licensed.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 6 - LICENSES › Section 18:5-6.19 - Suspension or revocation of license

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Director may
				suspend or revoke the license, or all licenses issued to any person under the
				Cigarette Tax Act or this chapter who:
1. Violates
				any of the provisions of the Cigarette Tax Act; or
2. Violates any of these rules; or
3. Ceases to act in the capacity for which the
				license was issued; or
4. For other good
				and sufficient causes; or
5. If it is
				found that:
i. Any applicant has been convicted of
				a crime as set forth in
				N.J.A.C.
				18:5-6.2(d) or (e);
ii. Any applicant has made any misrepresentation
				on the license application.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 6 - LICENSES › Section 18:5-6.20 - Notice of suspension or revocation of license

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Director, before
				suspending or revoking any license issued pursuant to the provisions of the Act,
				shall give 10 days notice to the licensee personally, or by mail addressed to the
				licensee's last known address.
(b) The
				notice shall recite in detail the reasons and basis for the suspension or
				revocation, and that the licensee has the right to a hearing.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 6 - LICENSES › Section 18:5-6.21 - Hearing of suspension or revocation of license

Current through Register Vol. 56, No. 14, July 15, 2024
The Director shall afford any person who has received notice of
				  hearing to suspend or revoke any license under the Act, the right to a hearing
				  pursuant to the Administrative Procedure Act, N.J.S.A. 52:14B- 1 et seq. and
				  52:14F-1 et seq., and the Uniform Administrative Procedure Rules, N.J.A.C.
				  1:1.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 6 - LICENSES › Section 18:5-6.22 - Service of order of suspension or revocation of license

Current through Register Vol. 56, No. 14, July 15, 2024
The Director shall serve any order suspending or revoking the
				  license of any person licensed pursuant to the provisions of the Act by personal
				  delivery of a copy, or by mailing a copy to the last known address of the
				  licensee.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 6 - LICENSES › Section 18:5-6.23 - Appeal of order of suspension or revocation of license

Current through Register Vol. 56, No. 14, July 15, 2024
Any person aggrieved by the final order of the Director suspending
				  or revoking the license of such person may appeal therefrom within 45 days from the
				  date of the order to the New Jersey Superior Court, Appellate Division, in the
				  manner and form, and subject to such terms and conditions, as said court shall by
				  rule prescribe.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 6 - LICENSES › Section 18:5-6.24 - Sales during suspension or revocation of license

Current through Register Vol. 56, No. 14, July 15, 2024
No person whose license has been suspended or revoked is permitted
				  to sell cigarettes or to allow cigarettes to be sold on the premises occupied by
				  him, her, or others in any manner or form whatsoever during the period of such
				  suspension or revocation.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 6 - LICENSES › Section 18:5-6.25 - Abatement of proceedings

Current through Register Vol. 56, No. 14, July 15, 2024
No disciplinary proceedings or action by the Director is barred or
				  abated by the expiration, transfer, surrender, renewal, continuance, or extension of
				  any license issued pursuant to the provisions of the Cigarette Tax Act or this
				  chapter.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 6 - LICENSES › Section 18:5-6.27 - Penalties for sales in violation of N.J.S.A. 52:4D-8

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Pursuant to
				procedures set forth in
				N.J.S.A.
				54:40A-5, the Director may revoke or suspend the
				holder's Certificate of Authority or suspend or revoke the license of any person
				that violates N.J.S.A. 52:4D-8. Each offer to sell
				cigarettes in violation of
				N.J.S.A.
				52:4D-8 and each stamp or metered impression
				affixed shall be a separate violation. For each violation, the Director may also
				impose a civil penalty in an amount not to exceed the greater of 500 percent of the
				retail value of the cigarettes sold, or $5,000 upon a determination of violation of
				N.J.S.A.
				52:4D-8 or any rule adopted pursuant
				thereto.
(b) Cigarettes shall be deemed
				contraband when they have been sold, offered for sale, or possessed for sale in this
				State in violation of
				N.J.S.A.
				52:4D-8, regardless of whether the violation was
				knowing under N.J.S.A. 54:40A-30, and those
				cigarettes shall be subject to forfeiture and seizure as provided in
				N.J.S.A.
				54:40A-30. All cigarettes so forfeited and seized
				shall be destroyed and not resold.
(c)
				The Attorney General, on behalf of the Director, may seek an injunction to restrain
				a threatened or actual violation of N.J.S.A. 52:4D- 8, or 52:4D-10.a or .b by a
				licensed distributor and to compel the licensed distributor to comply with the
				requirements therein. The State shall be entitled to recover the costs of
				investigation, costs of the action, and reasonable attorney fees.
(d) It shall be unlawful for any person to sell or
				distribute cigarettes or acquire, hold, own, possess, transport, import, or cause to
				be imported, cigarettes that the person knows or should know are intended for
				distribution or sale in the State in violation of
				N.J.S.A.
				52:4D-8. A violation of this subsection shall be a
				crime of the third degree.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 7 - RECORDS › Section 18:5-7.1 - Resident distributor records

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Resident licensed
				distributors must maintain and preserve for a period of four years, and make
				accessible for inspection at all reasonable times, the following records:
1. The monthly inventory taken at the beginning of
				business on the first business day of each month, or the close of business on the
				last business day of each month, of all cigarettes not bearing New Jersey cigarette
				revenue tax stamps;
2. The invoices and
				bills of lading covering all purchases of cigarettes whether stamped or
				unstamped;
3. The receiving record,
				currently posted, of all cigarettes received, whether stamped or unstamped,
				indicating invoice number, date, quantity, brand, and from whom the cigarettes were
				received;
4. The invoices, bills of
				lading, and other records covering all sales of cigarettes, whether stamped or
				unstamped;
5. All other pertinent papers
				and documents relating to the purchase, sale, storage, or disposition of cigarettes,
				whether stamped or unstamped;
6. The
				daily inventory of all New Jersey cigarette revenue tax stamps;
7. The invoices covering all purchases of New
				Jersey cigarette revenue tax stamps;
8.
				The daily record of all revenue tax stamps affixed to cigarettes;
9. The record of the names, addresses, and current
				license numbers of all retail customers.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 7 - RECORDS › Section 18:5-7.2 - Nonresident distributor records

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Nonresident licensed
				distributors must maintain and preserve for a period of four years, and make
				accessible for inspection at all reasonable times, the following records:
1. The monthly inventory, taken at the beginning
				of business on the first business day of each month, or the close of business on the
				last business day of each month, of all cigarettes stamped with New Jersey revenue
				tax stamps;
2. The invoices or bills of
				lading covering all purchases of cigarettes stamped with New Jersey revenue tax
				stamps;
3. The receiving record,
				currently posted, of all cigarettes stamped with New Jersey revenue tax stamps
				received, indicating invoice number, date, quantity, brand, and from whom
				received;
4. The invoices, bills of
				lading, and other records covering all sales of cigarettes stamped with New Jersey
				revenue tax stamps;
5. All other
				pertinent papers and documents relating to the purchase, sale, storage, or
				disposition of cigarettes, whether stamped or unstamped, in New Jersey;
6. The daily inventory of all New Jersey cigarette
				revenue tax stamps;
7. The invoices
				covering all purchases of New Jersey cigarette revenue tax stamps;
8. The daily record of New Jersey cigarette
				revenue tax stamps affixed to cigarettes; and
9. The record of the names, addresses, and current
				license numbers of all retail customers.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 7 - RECORDS › Section 18:5-7.3 - Wholesale dealer records

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Licensed wholesale dealers must maintain and
				preserve for a period of four years, and make accessible for inspection at all
				reasonable times, the following records:
1. The
				invoices and bills of lading covering all purchases of cigarettes;
2. The invoices and bills of lading together with
				an accurate record of all sales of cigarettes; and
3. The record of the names, addresses, and current
				license numbers of all retail customers.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 7 - RECORDS › Section 18:5-7.4 - Retail dealer records

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Licensed retail dealers must maintain and
				preserve for a period of four years, and make accessible for inspection at all
				reasonable times, the following records, invoices, and bills of lading covering all
				purchases of cigarettes, whether on a cash or credit basis, which must indicate,
				among other things:
1. The person from whom the
				cigarettes were acquired;
2. The address
				of the seller;
3. The date of
				purchase;
4. The quantity of cigarettes
				acquired;
5. The brand name;
				and
6. The price paid.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 7 - RECORDS › Section 18:5-7.5 - Manufacturers' representatives' records

Current through Register Vol. 56, No. 14, July 15, 2024
(a) New Jersey
				manufacturer's representatives must maintain and preserve for a period of four years
				and make accessible for inspection at all reasonable times, the following records:
1. Separate invoices and bills of lading covering
				each purchase of cigarettes which invoices are to contain:
1. The name and address of the manufacturer's
				representative;
2. The manufacturer
				represented;
3. The date of the
				purchase;
4. The brand name and the
				quantity of cigarettes purchased;
5. The
				name and address of the licensee from whom the cigarettes were purchased; and6. The
				price charged.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 7 - RECORDS › Section 18:5-7.6 - Director may adjust records

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Director, in his
				or her discretion, and in such manner as he or she may determine, adjust any
				taxpayers' records, tax reports, or tax returns to make a fair and reasonable
				determination of any taxes, fees, penalties, and interest due under the Act whenever
				it appears that:
1. Any taxpayer fails to maintain
				its books, records, papers, vouchers, accounts, invoices, or other documents in
				accordance with sound accounting principles and the requirements of the Act and this
				chapter;
2. Any taxpayer conducts his or
				her business or maintains records in such a manner as to directly or indirectly
				distort his or her true tax liability;
3. Any taxpayer has an agreement with any other
				taxpayer or any other person for the purpose of evading any taxes due under the Act;
				or
4. Any taxpayer's activities,
				business, or transactions are improperly or inaccurately reflected.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 8 - ASSESSMENTS › Section 18:5-8.1 - Deficiency assessment

Current through Register Vol. 56, No. 14, July 15, 2024
(a) After a report or return is filed with the
				Director, the Director shall cause the same to be examined and may make such further
				audits or investigations as deemed necessary.
(b) If the Director determines that there is a
				deficiency with respect to the payment of any tax due, he or she shall:
1. Assess the additional taxes, penalties, and
				interest due from the taxpayer;
2. Give
				notice of such assessment to the taxpayer; and
3. Make demand for payment.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 8 - ASSESSMENTS › Section 18:5-8.2 - Arbitrary assessment for withheld reports

Current through Register Vol. 56, No. 14, July 15, 2024
(a) If any taxpayer
				fails to make any report or return required by the Act, the Director may make an
				estimate of the taxable liability of such taxpayer from any information he or she
				may obtain, and according to such estimate so made by him or her:
1. Assess the taxes, fees, penalties, and interest
				due from such taxpayer;
2. Give notice
				of such assessment to the taxpayer; and
3. Make demand for payment.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 8 - ASSESSMENTS › Section 18:5-8.3 - Arbitrary assessment for fleeing, concealment, or removing appropriate

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Director may
				immediately make an arbitrary assessment under
				N.J.S.A.
				54:49-7 whether or not any report is due by law
				and may proceed under the arbitrary assessment to collect the tax, or compel posting
				of security, and give notice of the finding to the taxpayer with a demand for an
				immediate report or return an immediate payment of such tax, if it appears that:
1. The taxpayer intends to flee the State of New
				Jersey;
2. The taxpayer intends to
				remove his or her property, or any property subject to the Act;
3. The taxpayer intends to discontinue business;
				or
4. The taxpayer intends to do any
				other act tending to prejudice or render wholly or partly ineffectual proceedings to
				assess or collect tax.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 8 - ASSESSMENTS › Section 18:5-8.4 - Penalties

Current through Register Vol. 56, No. 14, July 15, 2024
Any taxpayer, which shall fail to file any return when due or fail
				  to pay any tax when due, shall be subject to penalties and interest as provided for
				  in the State Uniform Tax Procedure Law,
				  N.J.S.A.
				  54:48-1 et seq. and N.J.A.C.
				  18:2-2.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 8 - ASSESSMENTS › Section 18:5-8.5 - Payment of assessments

Current through Register Vol. 56, No. 14, July 15, 2024
All taxes, penalties, and interest assessed against a taxpayer are
				  to be paid within 15 days after notice and demand has been mailed to the taxpayer by
				  the Director.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 8 - ASSESSMENTS › Section 18:5-8.6 - Penalty for non-payment of assessments

Current through Register Vol. 56, No. 14, July 15, 2024
If the taxes, penalties, and interest assessed against a taxpayer
				  are not paid within 15 days, there shall be added to the amount of assessment, in
				  addition to any interest and penalties, a sum equivalent to five percent of the
				  tax.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 8 - ASSESSMENTS › Section 18:5-8.7 - Interest and penalties as tax

Current through Register Vol. 56, No. 14, July 15, 2024
All penalties and interest imposed under the provisions of the
				  Act as well as the fee imposed for the cost of collection under
				  54:49-13 are payable to and recoverable
				  by the Director in the same manner as if they were a part of the tax imposed.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 8 - ASSESSMENTS › Section 18:5-8.8 - Waiver of penalty and interest

Current through Register Vol. 56, No. 14, July 15, 2024
If the failure by any taxpayer to pay any tax when due is
				  explained to the satisfaction of the Director, he or she may remit or waive in whole
				  or part the payment of any penalty or interest in accordance with the terms of the
				  State Uniform Tax Procedure Law (see also
				  18:2-2.7 ).
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 8 - ASSESSMENTS › Section 18:5-8.9 - Certificate of debt, judgment

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Whenever any person
				is indebted to the State of New Jersey by reason of the tax due under the Act, the
				Director shall state the amount of the debt in a certificate issued to the Clerk of
				the Superior Court or to the Clerk of the Law Division of the County
				Court.
(b) The Clerk to whom such
				certificate is issued shall immediately enter upon his or her record of docketed
				judgments the following information:
1. The name
				of the person;
2. The name of the State
				of New Jersey;
3. The name of the
				Act;
4. The amount of the debt so
				certified;
5. The address of the place
				of business where such tax liability was incurred, if shown on the certificate;
				and
6. The date of making such
				entries.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 8 - ASSESSMENTS › Section 18:5-8.10 - Protest against assessments

Current through Register Vol. 56, No. 14, July 15, 2024
(a) If any taxpayer is
				aggrieved by any finding or assessment of the Director, within 90 days of the giving
				of the notice of assessment or finding, the taxpayer may file a protest in writing
				in the form and manner described in
				N.J.A.C.
				18:32-1.2 and, if desired, request an informal or
				formal hearing.
(b) If a taxpayer files
				a timely protest, the Director may grant a formal or informal hearing to the
				taxpayer, and upon such hearing make an order confirming, modifying, or vacating any
				such finding or assessment.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 8 - ASSESSMENTS › Section 18:5-8.11 - Informal hearing

Current through Register Vol. 56, No. 14, July 15, 2024
An informal hearing granted by the Director pursuant to
				  18:5-8.1 0 before the Division of
				  Taxation may be conducted in the manner of a conference, with or without
				  representation on behalf of a taxpayer or other party in interest.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 8 - ASSESSMENTS › Section 18:5-8.12 - Formal hearings

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All evidence at a formal hearing shall be
				taken before a court recorder and the parties shall not be bound by common law or
				statutory rules of evidence; all testimony having reasonable probative value shall
				be admitted; but immaterial, irrelevant, or unduly cumulative testimony may be
				excluded.
(b) Every party shall have the
				right to present his or her case or defense by oral or documentary evidence, to
				submit rebuttal evidence, and to conduct such cross-examination as may be required
				for a full, true disclosure of the facts.
(c) After all parties have been given the
				opportunity of presenting all the evidence in support of the issues, the Division of
				Taxation shall take the matter under advisement and reach a determination on the
				record and facts disclosed.
(d) Upon
				reaching a determination, the Division of Taxation shall notify a taxpayer or other
				party in interest or his or her representative by mail of the determination
				made.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 8 - ASSESSMENTS › Section 18:5-8.13 - Service of notice on taxpayer

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any notice required
				to be given by the Director may be served personally, or by mailing the same at any
				of the taxpayer's places of business in this State or elsewhere, or at the address
				given in the last report or return filed by the taxpayer, or if no report or return
				has been filed, then to such address as may be obtainable.
(b) The mailing of such notice is presumptive
				evidence of the receipt of the same by the taxpayer to whom it was
				addressed.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 8 - ASSESSMENTS › Section 18:5-8.14 - Written agreements final for tax liability

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Director is
				authorized to enter into a written agreement with any taxpayer relating to the
				liability of such taxpayer in respect to any tax, fee, penalty, or interest
				heretofore or hereafter imposed by the Act.
(b) The agreement shall be final and conclusive,
				and except upon a showing of fraud, malfeasance, or misrepresentation of a material
				fact:
1. Shall not be reopened as to the matters
				agreed upon or the agreement modified, by any officer, employee, or agent of the
				State of New Jersey; and
2. Shall not be
				annulled, modified, set aside, or disregarded in any suit, action, or proceeding,
				such agreement, or any determination, assessment, collection, payment, refund,
				cancellation, or credit made in accordance therewith.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 8 - ASSESSMENTS › Section 18:5-8.15 - Appeals; Tax Court

Current through Register Vol. 56, No. 14, July 15, 2024
Any person aggrieved by any action, determination, decision,
				  order, finding or assessment of the Director of the Division of Taxation or by a
				  certification of debt to the Clerk of a Court, may appeal therefrom, within 90 days
				  after the date of the action sought to be reviewed, by filing a complaint with the
				  New Jersey Tax Court in accordance with the terms of
				  54:51A-13 et seq., and with the
				  applicable rules of court, R. 8:1 et seq. including the furnishing of proper
				  security for the tax to the Director.