New Jersey Statutes

§ 54:40A-15 — Distributors to affix stamps.

New Jersey·Title 54 TAXATION

405. Distributors to affix stamps. a. Unless stamps have been previously affixed, the stamps required by this act shall be affixed to packages of cigarettes and canceled by the licensed distributor within twenty-four hours of the receipt of all unstamped cigarettes, exclusive of Saturdays, Sundays and legal holidays, and prior to any and all deliveries except deliveries to points outside the State, deliveries by manufacturers to licensed distributors and those deliveries which this State is prohibited from taxing under the Constitution or the statutes of the United States. b. Cigarette packages to which stamps shall not be affixed. A distributor shall not affix a stamp to a package of cigarettes if the package:

(1)does not comply with all requirements imposed by or pursuant to federal law

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