New Jersey Statutes
§ 54:40A-3 — Licenses required
New Jersey·Title 54 TAXATION
After the effective date of this act, no person shall engage in, or conduct the business of manufacturing, purchasing, selling, consigning or distributing cigarettes in this State, nor shall any person acquire unstamped cigarettes for consumption, storage or use in this State without having first obtained the appropriate license for that purpose as prescribed by this act. L.1948, c. 65, p. 155, s.
201.Amended by L.1952, c. 246, p. 815, s. 2.
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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