reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 9 - TAX A LIEN › Section 18:5-9.1 - Tax a debt and lien

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The taxes, fees, interest, and penalties
				imposed by the Act, from the time the same are due, constitute a personal debt of
				the taxpayer to the State of New Jersey, recoverable in any court of competent
				jurisdiction in an action in debt in the name of the State.
(b) Any debt under (a) above, whether sued upon or
				not, constitutes a lien on all the property of the taxpayer.
(c) The lien has preference in any distribution of
				the assets of the taxpayer, whether in bankruptcy, insolvency, or
				otherwise.
(d) Such lien is not affected
				by any extension of time which may be granted for filing any tax report or tax
				return, and continues and remains on all of the taxpayer's property until all the
				taxes, interest, penalties, or costs heretofore or hereafter imposed or incurred,
				whether levied or assessed or not, are paid, or a release is obtained from the
				Director.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 9 - TAX A LIEN › Section 18:5-9.2 - Release of property from lien

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Director, upon
				the written application of a taxpayer and the payment of an amount equal to the cost
				of collection, may release any property from the lien of any tax, interest, fee,
				penalty, certificate, judgment, or levy imposed in accordance with the Act,
				provided, either:
1. Payment is made to the
				Director in such sum as he or she deems adequate consideration for such
				release;
2. A deposit is made of such
				sum as the Director deems adequate consideration for such release;
3. Deposit be made of security;
4. A bond is filed as the Director deems proper to
				secure the payment of any debt evidenced by any such tax, interest, penalty,
				judgment, certificate, or levy, the lien of which is sought to be released;
				or
5. Provided the Director is satisfied
				that payment of the sum due is otherwise provided for.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 10 - VENDING MACHINES › Section 18:5-10.1 - Approval of types of cigarette vending machines

Current through Register Vol. 56, No. 14, July 15, 2024
(a) In order to protect
				the collection of any tax imposed by the Act, the Director reserves the right to
				approve or to disapprove, in his or her discretion, the type of cigarette vending
				machine that may be used for the sale of packages of cigarettes in the State of New
				Jersey.
(b) No cigarette vending machine
				whose use has been disapproved by the Director may be licensed under the
				Act.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 10 - VENDING MACHINES › Section 18:5-10.2 - Display of cigarettes in vending machines

Current through Register Vol. 56, No. 14, July 15, 2024
All packages of cigarettes are to be packed in cigarette vending
				  machines in such manner that if any packages are visible while in the machine, the
				  revenue tax stamps affixed must be clearly visible to the public and to the
				  investigators of the Division of Taxation.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 10 - VENDING MACHINES › Section 18:5-10.3 - Identification of cigarette vending machines

Current through Register Vol. 56, No. 14, July 15, 2024
(a) There is to be
				affixed to all cigarette vending machines, in addition to the license issued
				pursuant to the provisions of the Cigarette Tax Act, and before such machines are
				placed in operation on location, an identification which reveals the full name, the
				complete business address, and the business telephone number of the
				licensee.
(b) The identification may be
				of any type or size, provided the lettering appearing thereon is completely legible
				and provided the identification is affixed to the machines in a conspicuous manner
				and is readily discernible to the public and to the investigators of the Division of
				Taxation.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 10 - VENDING MACHINES › Section 18:5-10.4 - Sealing and seizure of cigarette vending machines

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any cigarette
				vending machine not properly licensed or not properly identified pursuant to
				N.J.A.C.
				18:5-10.3, or which is found to contain packages
				of cigarettes to which New Jersey revenue tax stamps have not been properly affixed
				or which is operated contrary to, and in violation of, any other provisions of the
				Act or this chapter, may be seized or sealed by the Director, or his or her
				authorized delegate, agents, or employees or by any peace officer of the State of
				New Jersey in such manner as to prevent its further operation.
(b) No person may unseal any such sealed vending
				machine, except the Director or his or her authorized delegate, unless or until the
				licensee of such vending machine is in compliance with all of the provisions of the
				Act and this chapter.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 10 - VENDING MACHINES › Section 18:5-10.5 - Interior inspection of vending machines

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any person who owns
				or operates a licensed cigarette vending machine which is constructed in a manner
				that any packages of cigarettes it contains are not visible to the public, upon oral
				request of the Director or his or her delegate, and without any additional notice,
				is required to unlock and open any and all such machines owned or operated for a
				complete interior examination and inspection.
(b) If any such cigarette vending machine is
				located on premises not owned or controlled by the owner or operator of the vending
				machine, access to such premises and any and all cigarette vending machines located
				thereon, must be provided at all reasonable times to the Director or his or her duly
				appointed delegate.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 11 - TRANSPORTATION OF UNSTAMPED CIGARETTES › Section 18:5-11.1 - Transportation of unstamped cigarettes; permit required

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any person who
				transports cigarettes not stamped under the Act, upon the public highways, roads,
				streets, or waterways of the State of New Jersey, other than a common carrier or
				person licensed pursuant to the Act, is required to have in his or her actual
				possession, in addition to the documents required by
				N.J.S.A.
				54:40A-32, a permit from the Director authorizing
				the transportation of such unstamped cigarettes in, to, or through the State of New
				Jersey.
(b) Such permit is to be
				obtained for each and every separate load or shipment and for each vehicle or
				vessel. No particular form is required in applying for such permit, however, any
				such application must contain the following information:
1. The true name and the complete, exact address
				of the transporter;
2. The true name and
				the complete, exact address of the owner of the cigarettes, if other than the
				transporter;
3. The exact quantity and
				brands of the cigarettes that are to be transported;
4. The complete and exact description of the
				vehicle or vessel in which the cigarettes are to be transported, including the
				license and registration numbers;
5. The
				date on which the cigarettes are to be transported;
6. The complete and exact route to be used by the
				transporter in, to, or through the State of New Jersey.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 12 - PENALTIES › Section 18:5-12.1 - General provisions

Current through Register Vol. 56, No. 14, July 15, 2024
In addition to the suspension or revocation of a license, the Act
				  provides for penalties in the form of money fines, prison terms, and forfeitures for
				  specified violations.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 12 - PENALTIES › Section 18:5-12.2 - Third degree crimes

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The following crimes are considered third
				degree crimes for purposes of the Act:
1. The
				forging or counterfeiting cigarette revenue tax stamps;
2. The securing or possessing any counterfeit
				stamping device;
3. The possession of
				20,000 or more counterfeit stamped cigarettes by any person; or
4. The sale of cigarettes to which the stamp
				required by the Act has not been affixed.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 12 - PENALTIES › Section 18:5-12.3 - Misdemeanors

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The following misdemeanors are subject to a
				penalty of not more than a $1,000 fine, or imprisonment of not more than one year,
				or both:
1. The failure to file a required report,
				or the filing of a fraudulent report, with the intent to evade payment of any tax;
				or
2. The false swearing with the intent
				to evade payment of any tax.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 12 - PENALTIES › Section 18:5-12.4 - Disorderly persons violations

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The following are
				considered disorderly person violations subject to a penalty of not more than a
				$1,000 fine, or imprisonment of not more than six months, or both:
1. Failure to produce invoices of all cigarettes
				purchased or received;
2. Prevent or
				hinder the making of a cigarette inventory, examination, and full inspection of any
				place where cigarettes are sold or stored, or the inspection of invoices, books,
				records, or papers required to be kept; or
3. Interfering with the administration of the Act.
				18:5-12.5
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 12 - PENALTIES › Section 18:5-12.5 - Civil penalties

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The following civil violations are subject to
				a penalty of not more than $1,000:
1. Transacting
				business when not licensed;
2. Making
				false entries with intent to evade payment of tax;
3. The sale or exchange by a manufacturer's
				representative of brands of cigarettes other than those of his or her employer's
				manufacturer; or
4. The violation of the
				Act for which no other penalty is prescribed.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 12 - PENALTIES › Section 18:5-12.6 - Forfeitures

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The following
				property may be seized and forfeited for the violations specified:
1. Cigarettes to which revenue tax stamps have not
				been affixed as required by the Act, found anywhere in the State of New
				Jersey;
2. Vending machines containing
				unstamped or counterfeit stamped cigarettes;
3. Vehicles used to transport cigarettes not
				stamped as required by the Act, without proper invoices.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 5 - CIGARETTE TAX ACT RULES › Subchapter 12 - PENALTIES › Section 18:5-12.7 - Fourth degree crimes

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The following crimes
				are considered fourth degree crimes for purposes of the Act:
1. The possession of 2,000, but fewer than 20,000,
				counterfeit stamped cigarettes by any person.
2. The transportation of cigarettes not stamped as
				required by the Cigarette Tax Act, without proper invoices.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 1 - GENERAL PROVISIONS › Section 18:6-1.2 - Retailer and wholesaler not mutually exclusive

Current through Register Vol. 56, No. 14, July 15, 2024
Nothing contained in
				  N.J.A.C.
				  18:6-1.1 shall prevent a person from qualifying in
				  different capacities as both a retailer and wholesaler under the applicable
				  provisions of the New Jersey Unfair Cigarette Sales Act.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 3 - PRICE LISTS › Section 18:6-3.1 - Minimum resale prices

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Director is authorized to prepare and
				calculate for each and every brand a minimum sales price below which, in the absence
				of proof of a lesser or higher cost of doing business, cigarettes may not be sold in
				the State of New Jersey at both wholesale and retail.
(b) Minimum sales prices are calculated by adding
				to the sum of the basic cost of cigarettes and the total face value of any tax
				stamps required by the New Jersey Cigarette Tax Act and any municipal ordinance, the
				presumed cost of doing business by the wholesalers and retailers respectively, as
				defined in N.J.S.A. 56:7-19(d) 
				and 56:7-19(e).
(c) Minimum resale prices are issued in a list
				published by the Director and include the prices for sales by a wholesaler both for
				the delivery and nondelivery of cigarettes, and the prices for sales by a retailer
				by the carton and by the pack.
(d) The
				sale of cigarettes by any wholesaler or retailer below the price specified on such
				minimum price list is deemed prima facie evidence of a violation of the New Jersey
				Unfair Cigarette Sales Act.
(e) Minimum
				prices are calculated without regard to any promotions offered by cigarette
				manufacturers because these promotions operate as a rebate to a wholesaler or
				retailer and not as a discount in the list price for cigarettes.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 3 - PRICE LISTS › Section 18:6-3.2 - Fractional cents

Current through Register Vol. 56, No. 14, July 15, 2024
Whenever the Director prepares and calculates minimum prices at
				  wholesale and retail for any brand or brands of cigarettes, and the computation
				  results include a fraction of a cent, the price on all such figures is to be rounded
				  to the next higher cent.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 3 - PRICE LISTS › Section 18:6-3.3 - Revised minimum resale prices

Current through Register Vol. 56, No. 14, July 15, 2024
Whenever there is any change in the basic cost of any brand or
				  brands of cigarettes to a retailer or wholesaler due either to a change in a
				  manufacturer's invoice price or discount, or the rate of a cigarette tax imposed by
				  either the State of New Jersey, or any municipality thereof, the Director shall
				  prepare and recalculate a revised minimum cigarette sales price below which the
				  particular brand or brands may not be sold at wholesale and retail
				  respectively.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 3 - PRICE LISTS › Section 18:6-3.4 - Manufacturers' promotions and minimum resale prices

Current through Register Vol. 56, No. 14, July 15, 2024
Manufacturers' promotions, as set forth in
				  N.J.A.C.
				  18:6-4.1, do not reduce the basic cost of
				  cigarettes as purchased by a retailer or wholesaler. Manufacturers' promotions
				  operate by providing the retail or wholesale purchaser with an additional cash
				  payment subsequent to the initial purchase. There is, therefore, no effect on the
				  basic cost of the cigarettes to the retailer or wholesaler, so the promotions will
				  not be taken into account in setting the minimum resale prices.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 4 - MANUFACTURER'S PROMOTIONAL SALES PLANS › Section 18:6-4.1 - Promotional sales plans

Current through Register Vol. 56, No. 14, July 15, 2024
Any sales plan, program, or promotion, sponsored or initiated by
				  any manufacturer of cigarettes licensed pursuant to the New Jersey Cigarette Tax
				  Act, and which involves the placement of any coupons, literature, premiums,
				  displays, goods, wares, merchandise, or other material upon the premises of any
				  licensed retailer which is designed to stimulate, encourage, or induce the purchase
				  of cigarettes by the consumer, or in which a concession or gift is offered with the
				  sale of cigarettes, is subject to the provisions of the New Jersey Unfair Cigarette
				  Sales Act, and this chapter.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 4 - MANUFACTURER'S PROMOTIONAL SALES PLANS › Section 18:6-4.2 - Notification

Current through Register Vol. 56, No. 14, July 15, 2024
Written notification must be given to the Director by every
				  sponsoring manufacturer at least 30 days prior to the commencement of any
				  manufacturer's promotional sales plan, including a description of the plan in detail
				  and the dates and period of time during which the plan is to be operative.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 4 - MANUFACTURER'S PROMOTIONAL SALES PLANS › Section 18:6-4.3 - Sales campaigns shall be nondiscriminatory

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every manufacturer's
				promotional sales plan shall be made available simultaneously and on equal terms to
				each and every licensed retailer dealing in the sponsoring manufacturers'
				products.
(b) No manufacturer's
				promotional sales plan shall discriminate in the placement of any promotional
				material, be selective as to time and place, or be limited to a restricted group or
				class of retailers.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 4 - MANUFACTURER'S PROMOTIONAL SALES PLANS › Section 18:6-4.4 - Cost of plan

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The cost of all coupons, literature, premiums,
				displays, gifts, wares, merchandise, or other material, offered with the sale of
				cigarettes in a promotional sales plan, are to be borne by the sponsoring
				manufacturer.
(b) No part of the cost of
				any such plan is to be paid by any retailer on whose premises the plan is
				operative.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 4 - MANUFACTURER'S PROMOTIONAL SALES PLANS › Section 18:6-4.5 - Written statement on premises

Current through Register Vol. 56, No. 14, July 15, 2024
Every retailer on whose premises a promotional sales plan is
				  being conducted is required to keep on file a written statement from the sponsoring
				  manufacturer describing the promotion and indicating the dates and period of time
				  during which the plan is to be operative.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 4 - MANUFACTURER'S PROMOTIONAL SALES PLANS › Section 18:6-4.6 - Noncompliance

Current through Register Vol. 56, No. 14, July 15, 2024
Any manufacturer whose promotional sales plan does not completely
				  and fully comply with the provisions of this chapter is deemed to be in violation of
				  the New Jersey Unfair Cigarette Sales Act.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 4 - MANUFACTURER'S PROMOTIONAL SALES PLANS › Section 18:6-4.7 - Purchases by manufacturers' representatives

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Whenever a
				licensed representative of any cigarette manufacturer purchases cigarettes from a
				licensed distributor or wholesale dealer for promotional sales distribution
				purposes, the price to be paid by the manufacturer's representative may not be less
				than the minimum delivered price required to be paid by licensed retail dealers for
				the particular brand or brands of cigarettes purchased.
(b) The purchase by any manufacturer's
				representative of any brand or brands of cigarettes below such minimum delivered
				price is prohibited, and if perpetrated will be deemed a violation of the New Jersey
				Unfair Cigarette Sales Act.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 5 - REPORTS REQUIRED › Section 18:6-5.1 - Distributor reports required

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each distributor
				licensed pursuant to the New Jersey Cigarette Tax Act is required to file a monthly
				confidential informational and sales report on Cigarette Tax Form CDIS-1.
(b) Schedule S must accompany the report when it
				is applicable.
(c) Negative reports must
				be filed.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 5 - REPORTS REQUIRED › Section 18:6-5.2 - Wholesale dealer reports required

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each wholesale
				dealer licensed pursuant to the New Jersey Cigarette Tax Act is required to file a
				monthly confidential informational and purchases report on Cigarette Tax Form
				CWIP-1.
(b) Schedule R must accompany
				the report when it is applicable.
(c)
				Negative reports must be filed.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 5 - REPORTS REQUIRED › Section 18:6-5.3 - Time for filing reports

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All required reports must be filed with the
				Division of Taxation, together with all supporting schedules, on or before the 10th
				day of each calendar month following the month being reported upon.
(b) All reports, including the supporting
				schedules, must be submitted in duplicate.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 5 - REPORTS REQUIRED › Section 18:6-5.4 - Consolidated reports

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The filing of
				consolidated 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 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 5 - REPORTS REQUIRED › Section 18:6-5.5 - Number of reports required

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An original and two
				copies of all the required reports and schedules are to be prepared.
(b) The original and one copy are to be filed with
				the New Jersey Division of Taxation, Cigarette Tax, PO Box 187, Trenton, NJ
				08695-0187.
(c) One copy of all the
				required reports and schedules is to be retained by the licensee on the licensed
				premises and be preserved with all the other records in his or her possession for a
				period of four years.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 5 - REPORTS REQUIRED › Section 18:6-5.6 - Form of reports

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All reports are required to be made on the
				report forms approved by the Director as provided in
				N.J.A.C.
				18:6-5.1, Distributor reports required and 5.2,
				Wholesale dealer reports required.
(b)
				The Director may require any taxpayer to file such other reports and submit such
				further information as he or she deems necessary for the proper administration of
				the New Jersey Unfair Cigarette Sales Act.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 5 - REPORTS REQUIRED › Section 18:6-5.7 - Place for filing reports

Current through Register Vol. 56, No. 14, July 15, 2024
All reports must be filed with the New Jersey Division of
				  Taxation, Cigarette Tax, PO Box 187, Trenton, NJ 08695-0187.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 5 - REPORTS REQUIRED › Section 18:6-5.8 - Secrecy of reports

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All reports are deemed secret and
				confidential.
(b) The State Tax Uniform
				Procedure Law prohibits the unauthorized disclosure of information obtained from the
				reports or the records.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 5 - REPORTS REQUIRED › Section 18:6-5.9 - Reports to be executed

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All 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; or
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 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 5 - REPORTS REQUIRED › Section 18:6-5.10 - Reporting of unlicensed retailers

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any licensed
				distributor or wholesale dealer who supplies a retailer with cigarettes must obtain
				the retail license number of such retail account. Said license number is to be found
				on the license certificate issued to retail dealers by the Division of
				Taxation.
(b) If the supplier of
				cigarettes is unable to obtain such license number, the supplier must submit the
				complete name and address of the retailer to the Division of Taxation on their
				appropriate monthly informational report, Form CDIS-1 or CWIP-1.
(c) This provision also applies to changes in
				ownership, in corporate or trade name status, and the relocation of retail cigarette
				accounts.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 6 - REMEDIES AND PENALTIES › Section 18:6-6.1 - Suspension or revocation of license

Current through Register Vol. 56, No. 14, July 15, 2024
The Director is authorized to suspend or revoke the license of
				  any person who fails to comply with any provision of the New Jersey Unfair Cigarette
				  Sales Act or of these regulations.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 6 - REMEDIES AND PENALTIES › Section 18:6-6.2 - Notice of suspension or revocation of license

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Before suspending or
				revoking the license of any person deemed in violation of the New Jersey Unfair
				Cigarette Sales Act, the Director shall give 10 consecutive business-days notice to
				such licensee personally, or by mail addressed to his or her last known
				address.
(b) The notice shall recite in
				detail the reasons and basis for the suspension or revocation, and specify the date,
				time, and place for the hearing.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 6 - REMEDIES AND PENALTIES › Section 18:6-6.3 - Hearing of suspension or revocation of license

Current through Register Vol. 56, No. 14, July 15, 2024
Any person who has received a notice of hearing to suspend or
				  revoke any license for a violation of the New Jersey Unfair Cigarette Sales Act, has
				  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 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 6 - REMEDIES AND PENALTIES › Section 18:6-6.4 - Basis of order of suspension or revocation of license

Current through Register Vol. 56, No. 14, July 15, 2024
In issuing any order to suspend or revoke the license of any
				  person, the Director shall include a statement of the findings of fact upon which
				  such order is based.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 6 - REMEDIES AND PENALTIES › Section 18:6-6.5 - Service of order of suspension or revocation of license

Current through Register Vol. 56, No. 14, July 15, 2024
A copy of any order suspending or revoking the license of a person
				  found to be in violation of the New Jersey Unfair Cigarette Sales Act, shall be
				  served personally, or by mailing such order to the last known address of such
				  licensee.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 6 - REMEDIES AND PENALTIES › Section 18:6-6.6 - Appeal of order of suspension or revocation of license

Current through Register Vol. 56, No. 14, July 15, 2024
Any person aggrieved by an order or determination of the Director
				  suspending or revoking the license of such person or refusing to reinstate the
				  previously revoked license or licenses of such person may, within 45 days from the
				  date of such order, appeal to the Appellate Division of the Superior Court of New
				  Jersey.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 6 - REMEDIES AND PENALTIES › Section 18:6-6.7 - Notice of suspension or revocation to manufacturers

Current through Register Vol. 56, No. 14, July 15, 2024
Upon the suspension or revocation of any person's license or
				  licenses for a violation of the New Jersey Unfair Cigarette Sales Act, the Director
				  shall, by notice in writing, apprise all manufacturers, distributors, and wholesale
				  dealers licensed under the New Jersey Cigarette Tax Act of such revocation or
				  suspension, including the reason therefor and the dates and length of time of the
				  suspension.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 7 - MISCELLANEOUS PROVISIONS › Section 18:6-7.1 - Combination sales

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Where brands of
				cigarettes are advertised, offered for sale, or sold together with any other goods,
				wares, articles, products, commodities, or merchandise, at a single combined price,
				or a gift or concession is given with the sale of cigarettes, the total combined
				price is not to be less than the total cost to the retailer or wholesaler of all
				goods, wares, articles, products, commodities, or merchandise, gifts, or concessions
				included in such transactions.
(b) The
				sale of any combination in which the portion of the combined selling price relating
				to the cigarettes is below the price at which the cigarettes could be sold
				separately, is prohibited.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 7 - MISCELLANEOUS PROVISIONS › Section 18:6-7.2 - Illegal and void contracts

Current through Register Vol. 56, No. 14, July 15, 2024
Any mutual or secret contract, agreement, arrangement,
				  combination, or common understanding expressed or implied, made by any person,
				  licensed pursuant to the New Jersey Cigarette Tax Act, with any other licensee or
				  person, whereby, with the intent to injure competitors or destroy or substantially
				  lessen competition, the price for cigarettes to be paid in the State of New Jersey
				  is reduced, or decreased below the minimum price stipulated by the Director for the
				  particular brand or brands, is void, illegal, and prohibited, and no recovery
				  thereon may be had.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 7 - MISCELLANEOUS PROVISIONS › Section 18:6-7.3 - Cigarette price signs

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All signs of a
				confusing or misleading character that advertise the sales price of cigarettes at
				wholesale or retail are prohibited.
(b)
				Contents; sales price; taxes are as follows:
1.
				All signs advertising the sales price of cigarettes at wholesale or retail are to
				set forth the total sales price of the cigarettes including all taxes imposed by the
				State of New Jersey and local governments in figures equally as large as the largest
				figures appearing on the sign.
2. If the
				tax is shown separately, it is to be plainly labeled and is to be in figures equally
				as large as the largest figures appearing on the sign.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 7 - MISCELLANEOUS PROVISIONS › Section 18:6-7.4 - Cooperatives

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Cooperatives and
				business ventures in the nature of cooperatives, which hold cigarette distributors'
				or wholesale dealers' licenses issued pursuant to the New Jersey Cigarette Tax Act,
				may not declare dividends nor give benefits nor rebates correlated to cigarette
				sales, to the member stores.
(b) The
				giving of any such dividend, benefit, or rebate is considered a violation of the New
				Jersey Unfair Cigarette Sales Act.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 7 - MISCELLANEOUS PROVISIONS › Section 18:6-7.5 - Drop shipments; prepackaging

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All
				wholesale dealers licensed pursuant to the New Jersey Cigarette Tax Act, may not
				have cigarettes intended for sale or delivery to retail accounts, drop shipped by
				the supplier.
(b) A wholesale dealer may
				not acquire cigarettes prepackaged for a retail account by a supplier when such
				prepackaging results in a price rebate or concession from the supplier.
(c) Wholesale dealers must acquire cigarettes in
				their own storage facilities and do all billing necessary to the final transfer of
				the cigarettes to their retail accounts.
(d) The drop shipping or prepackaging of any
				cigarettes by the supplier, contrary to the provisions of (a), (b), and (c) above,
				for a wholesale dealer's retail accounts is prohibited, and considered a violation
				of the New Jersey Unfair Cigarette Sales Act.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 7 - MISCELLANEOUS PROVISIONS › Section 18:6-7.6 - Purchase of retail dealer's license

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The payment,
				rebate, or reimbursement to a licensed retail dealer by a licensed distributor or
				wholesale dealer of the fee paid by the retailer for his or her retail dealer's
				cigarette license is prohibited.
(b) The
				payment of any such license fee by a supplier for any retail customer serviced is
				considered a violation of the New Jersey Unfair Cigarette Sales Act.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 7 - MISCELLANEOUS PROVISIONS › Section 18:6-7.7 - Credit memoranda

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All licensed
				distributors and wholesale dealers, when issuing credit memoranda to their retail
				cigarette accounts, are to specify in detail all merchandise covered by the credit
				memoranda.
(b) The issuance of any such
				credit memoranda which do not specify the merchandise credited is prohibited, and
				considered a violation of the New Jersey Unfair Cigarette Sales Act.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 7 - MISCELLANEOUS PROVISIONS › Section 18:6-7.8 - Trading stamps

Current through Register Vol. 56, No. 14, July 15, 2024
(a) No trading stamps
				are to be given with the sale of cigarettes at either wholesale or retail.
(b) The giving of any trading stamps to a
				purchaser of cigarettes is prohibited and considered a violation of the New Jersey
				Unfair Cigarette Sales Act.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 7 - MISCELLANEOUS PROVISIONS › Section 18:6-7.9 - Act applies to all cigarette licensees

Current through Register Vol. 56, No. 14, July 15, 2024
All manufacturers, manufacturers' representatives, distributors,
				  wholesale dealers, retail dealers, and others, licensed pursuant to the New Jersey
				  Cigarette Tax Act are subject to the applicable provisions of the New Jersey Unfair
				  Cigarette Sales Act, and these regulations.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 7 - MISCELLANEOUS PROVISIONS › Section 18:6-7.10 - Change of source of supply

Current through Register Vol. 56, No. 14, July 15, 2024
Any retailer may, in his or her discretion, change his or her
				  wholesale source of supply of cigarettes at any time provided, however, the Director
				  requires any such retailer to give a notice of intention to effect such change
				  within 10 days thereof.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 7 - MISCELLANEOUS PROVISIONS › Section 18:6-7.11 - Gifts or loans

Current through Register Vol. 56, No. 14, July 15, 2024
The gifting or loaning of anything of value without consideration
				  to any retailer by a wholesaler in connection with the sale of cigarettes is
				  prohibited under the New Jersey Unfair Cigarette Sales Act.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 6 - UNFAIR CIGARETTE SALES ACT RULES › Subchapter 7 - MISCELLANEOUS PROVISIONS › Section 18:6-7.12 - Powers of Director

Current through Register Vol. 56, No. 14, July 15, 2024
All of the powers vested in the Director of the Division of
				  Taxation pursuant to the provisions of the New Jersey Cigarette Tax Act and the
				  regulations thereunder are available to the Director in the enforcement and
				  administration of the New Jersey Unfair Cigarette Sales Act and these
				  regulations.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 7 - CORPORATION BUSINESS TAX ACT › Subchapter 1 - CORPORATIONS SUBJECT TO TAX UNDER THE ACT › Section 18:7-1.1 - Corporation business tax; general provisions

Current through Register Vol. 56, No. 14, July 15, 2024
For all returns where the accounting period begins after June 30,
				  1986, the tax is measured by the portion of entire net income allocable to New
				  Jersey, subject to the minimum tax described in
				  18:7-3.4(c).
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 7 - CORPORATION BUSINESS TAX ACT › Subchapter 1 - CORPORATIONS SUBJECT TO TAX UNDER THE ACT › Section 18:7-1.2 - Total tax self-assessed

Current through Register Vol. 56, No. 14, July 15, 2024
The total tax is self-assessed and payable by each
				  taxpayer.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 7 - CORPORATION BUSINESS TAX ACT › Subchapter 1 - CORPORATIONS SUBJECT TO TAX UNDER THE ACT › Section 18:7-1.3 - Definition of taxpayer

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The term "taxpayer" shall mean any corporation
				required to report or to pay taxes, interest, or penalties pursuant to this
				chapter.
(b) Any receiver, referee,
				trustee, assignee, or other fiduciary, or any officer or agent appointed by any
				court to conduct the business or conserve the assets of any corporation shall be
				subject to the tax imposed in the same manner and to the same extent as a
				corporation.
(c) The term "taxpayer"
				shall also mean any partnership required or consenting to report or to pay taxes,
				interest, or penalties pursuant to this chapter; provided that the term does not
				include a partnership that is listed on a United States national stock
				exchange.
(d) The term "taxpayer" shall
				also mean any combined group filing a New Jersey combined return. See
				N.J.S.A. 54:10A-4(h) and
				(z) and N.J.A.C. 18:7-21 for more
				information.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 7 - CORPORATION BUSINESS TAX ACT › Subchapter 1 - CORPORATIONS SUBJECT TO TAX UNDER THE ACT › Section 18:7-1.4 - Definition of corporation

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The term
				"corporation" shall mean any corporation, joint-stock company or association, and
				any business conducted by a trustee or trustees wherein interest or ownership is
				evidenced by a certificate of interest or ownership or similar written instrument
				and includes any corporation created or organized under the laws of New Jersey and
				any foreign corporation which is authorized to do business, or is doing business, or
				employs or owns capital or property or maintains an office in New Jersey in a
				corporate or organized capacity by virtue of creation or organization under laws of
				the United States or any state, territory, or possession thereof, the District of
				Columbia, or any foreign country, or any political subdivision of the foregoing,
				which provided a medium for the conduct of business or the sharing of its gains.
1. The term includes any other entity classified
				as a corporation for Federal income tax purposes.
2. The term includes any State or Federally
				chartered building and loan association or State or Federally chartered savings and
				loan association.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 7 - CORPORATION BUSINESS TAX ACT › Subchapter 1 - CORPORATIONS SUBJECT TO TAX UNDER THE ACT › Section 18:7-1.5 - Limited partnership associations subject to the Act

Current through Register Vol. 56, No. 14, July 15, 2024
Limited partnership associations formed under
				  42:3-1 are subject to tax under the
				  Act. No new limited partnership associations shall be formed in New Jersey in
				  accordance with
				  42:3-1 et seq. after September 21,
				  1988.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 7 - CORPORATION BUSINESS TAX ACT › Subchapter 1 - CORPORATIONS SUBJECT TO TAX UNDER THE ACT › Section 18:7-1.6 - Subjectivity to tax; how created

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every corporation
				not expressly exempted is deemed to be subject to tax under the Act and is required
				to file a return and pay a tax thereunder, provided it falls within any one of the
				following:
1. Existing under the laws of the State
				of New Jersey; or
2. If a foreign
				corporation:
i. Holding a general Certificate of
				Authority to do business in this State issued by the Division of Revenue and
				Enterprise Services;
ii. Holding a
				certificate, license, or other authorization issued by any other State department or
				agency, authorizing the company to engage in corporate activity within this
				State;
iii. Doing business in this
				State;
iv. Employing or owning capital
				in this State;
v. Employing or owning
				property in this State;
vi. Maintaining
				an office in this State;
vii. Deriving
				receipts from sources within this State; or
viii. Engaging in contacts within this
				State.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 7 - CORPORATION BUSINESS TAX ACT › Subchapter 1 - CORPORATIONS SUBJECT TO TAX UNDER THE ACT › Section 18:7-1.7 - Domestic corporations subject to tax

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The tax is imposed
				on every domestic corporation, with specified exceptions, for the mere possession of
				the privilege of having its corporate franchise.
(b) A domestic corporation not otherwise exempt is
				subject to tax for every fiscal or calendar accounting period, or part thereof,
				whether it does business, owns capital or property, maintains an office, or engages
				in any activity, whether within or outside New Jersey.
(c) A domestic corporation is subject to tax even
				though it carries on its business entirely outside New Jersey.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 7 - CORPORATION BUSINESS TAX ACT › Subchapter 1 - CORPORATIONS SUBJECT TO TAX UNDER THE ACT › Section 18:7-1.9 - Doing business in New Jersey; definition and rules of construction

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The term
				"doing business" is used in a comprehensive sense and includes all activities that
				occupy the time or labor of men or women for profit.
1. Regardless of the nature of its activities,
				every corporation organized for profit and carrying out any of the purposes of its
				organization within the State shall be deemed to be "doing business" for the
				purposes of the Corporation Business Tax Act.
2. In determining whether a corporation is "doing
				business", it is immaterial whether its activities result in a profit or a
				loss.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 7 - CORPORATION BUSINESS TAX ACT › Subchapter 1 - CORPORATIONS SUBJECT TO TAX UNDER THE ACT › Section 18:7-1.10 - Foreign corporations engaged in interstate commerce

Current through Register Vol. 56, No. 14, July 15, 2024
A foreign corporation, which falls into any of the taxable
				  categories subjecting a corporation to tax, as enumerated in
				  N.J.A.C.
				  18:7-1.6, is subject to the corporation business
				  tax, notwithstanding its business is wholly or partly in interstate
				  commerce.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 7 - CORPORATION BUSINESS TAX ACT › Subchapter 1 - CORPORATIONS SUBJECT TO TAX UNDER THE ACT › Section 18:7-1.11 - Foreign corporations stocking goods in New Jersey

Current through Register Vol. 56, No. 14, July 15, 2024
A foreign corporation, which regularly maintains a stock of goods
				  in New Jersey and makes deliveries to its customers from such stock shall be deemed
				  to be doing business in New Jersey within the meaning of the Corporation Business
				  Tax Act.
Example 1
A foreign manufacturing corporation has
				  its factories and offices located outside New Jersey. Its sole activity in
				  New
Jersey consists of holding or storing goods in a public warehouse
				  in this State. It has no employees in New Jersey. The corporation is subject to the
				  corporation business tax because it owns property in New Jersey.
Example 2
A foreign manufacturing corporation has its factory outside New
				  Jersey. Its only activity in New Jersey is the maintenance of an office within the
				  State. The orders are forwarded to its home office outside the State for acceptance
				  and the merchandise is shipped from the factory direct to the purchasers. The
				  corporation is subject to the corporation business tax because it maintains an
				  office within the State.
New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 7 - CORPORATION BUSINESS TAX ACT › Subchapter 1 - CORPORATIONS SUBJECT TO TAX UNDER THE ACT › Section 18:7-1.12 - Exempt corporations

Current through Register Vol. 56, No. 14, July 15, 2024
Corporations are exempt from the corporation business tax as
				  provided in N.J.S.A. 54:10A-3.