New Jersey Statutes
§ 54:40A-61 Rules, regulations.
New Jersey § 54:40A-61 Rules, regulations.
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:40A-61 Rules, regulations. 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-61 Rules, regulations. (2026).
Text
8.
a.The director may promulgate rules and regulations, pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), necessary to effectuate the purposes of this act.
b.The Director of the Division of Taxation in the Department of the Treasury, in the regular course of conducting inspections of wholesale dealers, agents, and retail dealers as authorized under the "Cigarette Tax Act," P.L.1948, c.65 (C.54:40A-1 et seq.), may inspect such cigarettes to determine if the cigarettes are marked as required by section 6 of this act. If the cigarettes are not marked as required, the Director of Taxation shall notify the director, notwithstanding the provisions of R.S.54:50-8. L.2007, c.86, s.8.
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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 applicableCite This Page — Counsel Stack
Bluebook (online)
New Jersey § 54:40A-61 Rules, regulations., Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A40A-61%20Rules%2C%20regulations..