New Jersey Statutes
§ 54:40A-12 — Distributors shall not sell stamps; exceptions
New Jersey·Title 54 TAXATION
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.
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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 applicable