New Jersey Statutes
§ 54:40A-12 — Distributors shall not sell stamps; exceptions
New Jersey § 54:40A-12
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:40A-12 (Distributors shall not sell stamps; exceptions) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.J. Stat. Ann. § 54:40A-12 (2026).
Text
Licensed distributors shall not sell, borrow, loan, buy or exchange unstamped cigarettes or stamps to, from or with other licensed distributors; exception cigarettes bearing the cigarette revenue stamps of other States. L.1948, c. 65, p. 160, s.
402.Amended by L.1952, c. 246, p. 819, s. 5; L.1954, c. 225, p. 838, s. 1; L.1956, c. 10, p. 36, s. 3; L.1961, c. 28, p. 121, s. 3.
Free access — add to your briefcase to read the full text and ask questions with AI
Nearby Sections
15
§ 54:40A-1
Short title§ 54:40A-10
Sales exempt from taxes§ 54:40A-11
Director to provide revenue stamps.§ 54:40A-11.1
Cost study§ 54:40A-13
Credit sales of revenue stamps§ 54:40A-14
Manner of affixing stamps§ 54:40A-15
Distributors to affix stamps.§ 54:40A-17
Use of stamp metering machine.§ 54:40A-18
Sale of stamps to out-of-State distributors§ 54:40A-19
Redemption and refund of stamps§ 54:40A-2
Cigarette tax definitions.§ 54:40A-20
Power of director to administer act§ 54:40A-21
State Tax Uniform Procedure Law applicableCite This Page — Counsel Stack
Bluebook (online)
New Jersey § 54:40A-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A40A-12.