New Jersey Statutes

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

New Jersey § 54:40A-15
JurisdictionNew Jersey
Title 54TAXATION

This text of New Jersey § 54:40A-15 (Distributors to affix stamps.) 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-15 (2026).

Text

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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Bluebook (online)
New Jersey § 54:40A-15, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A40A-15.