New Jersey § 54:40B-4 Payment of tax by distributor, wholesaler.

New Jersey Statutes

§ 54:40B-4 — Payment of tax by distributor, wholesaler.

New Jersey § 54:40B-4

Title 54TAXATION

This text of New Jersey § 54:40B-4 (Payment of tax by distributor, wholesaler.) 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. § 54:40B-4 (2026).

Text

4.Every distributor or wholesaler shall be liable to pay the tax when it has sold or otherwise disposed of the tobacco product to the retail dealer or consumer. The retail dealer or consumer shall be given an invoice, receipt or other statement or memorandum stating that the tax has been paid or will be paid by the distributor or wholesaler. The director may provide by regulation that the tax upon tobacco products, sold to a retail dealer or consumer who pays the distributor or wholesaler in installments, may be paid and the return filed on the amount of each installment. L.1990,c.39,s.4; amended 2001, c.448, s.3.

Free access — add to your briefcase to read the full text and ask questions with AI

4. Every distributor or wholesaler shall be liable to pay the tax when it has sold or otherwise disposed of the tobacco product to the retail dealer or consumer. The retail dealer or consumer shall be given an invoice, receipt or other statement or memorandum stating that the tax has been paid or will be paid by the distributor or wholesaler. The director may provide by regulation that the tax upon tobacco products, sold to a retail dealer or consumer who pays the distributor or wholesaler in installments, may be paid and the return filed on the amount of each installment. L.1990,c.39,s.4; amended 2001, c.448, s.3.