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54:40A-1 |
Short title (2019-08-28 12:33:53,47522.000000000) |
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54:40A-2 |
Cigarette tax definitions. (2012-09-26 13:37:56,47523.000000000) |
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54:40A-3 |
Licenses required (2012-09-26 13:37:56,47524.000000000) |
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54:40A-4 |
License; issuance, fees. (2013-09-03 15:16:24,47525.000000000) |
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54:40A-4.1 |
Sign required; violations, penalties. (2017-08-08 09:12:34,47526.000000000) |
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54:40A-4.2 |
Sale of single, less than packs of 20; violations, fine. (2012-09-26 13:37:56,47527.000000000) |
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54:40A-4.3 |
Enforcement of single, less than packs of 20 sale violations. (2012-09-26 13:37:56,47528.000000000) |
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54:40A-5 |
Revocation of license (2012-09-26 13:37:56,47529.000000000) |
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54:40A-6 |
License required in addition to other license (2012-09-26 13:37:56,47530.000000000) |
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54:40A-7 |
Reports required; penalty required for not filing reports. (2013-09-03 15:17:50,47531.000000000) |
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54:40A-7.1 |
Monthly report produced by director. (2013-09-03 15:17:52,47531.500000000) |
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54:40A-8 |
Tax imposed; rate. (2012-09-26 13:37:56,47532.000000000) |
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54:40A-9 |
Sales to the State and political subdivisions of the State (2012-09-26 13:37:56,47533.000000000) |
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54:40A-9.1 |
Sales by licensed manufacturers to licensed distributors (2012-09-26 13:37:56,47534.000000000) |
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54:40A-10 |
Sales exempt from taxes (2012-09-26 13:37:56,47535.000000000) |
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54:40A-11 |
Director to provide revenue stamps. (2012-09-26 13:37:56,47536.000000000) |
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54:40A-11.1 |
Cost study (2012-09-26 13:37:56,47537.000000000) |
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54:40A-12 |
Distributors shall not sell stamps; exceptions (2012-09-26 13:37:56,47538.000000000) |
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54:40A-13 |
Credit sales of revenue stamps (2012-09-26 13:37:56,47539.000000000) |
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54:40A-14 |
Manner of affixing stamps (2012-09-26 13:37:56,47540.000000000) |
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54:40A-15 |
Distributors to affix stamps. (2012-09-26 13:37:56,47541.000000000) |
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54:40A-16 |
Nonacceptance of unstamped, illegally stamped cigarettes. (2012-09-26 13:37:56,47542.000000000) |
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54:40A-17 |
Use of stamp metering machine. (2012-09-26 13:37:56,47543.000000000) |
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54:40A-18 |
Sale of stamps to out-of-State distributors (2012-09-26 13:37:56,47544.000000000) |
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54:40A-19 |
Redemption and refund of stamps (2012-09-26 13:37:56,47545.000000000) |
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54:40A-20 |
Power of director to administer act (2012-09-26 13:37:56,47546.000000000) |
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54:40A-21 |
State Tax Uniform Procedure Law applicable (2012-09-26 13:37:56,47547.000000000) |
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54:40A-22 |
Power to appoint assistants; special agents; powers (2012-09-26 13:37:56,47548.000000000) |
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54:40A-23 |
Records to be kept by taxpayer; inventories (2012-09-26 13:37:56,47549.000000000) |
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54:40A-24 |
Penalties; jurisdiction; disposition; costs; expenses. (2013-09-03 15:17:54,47550.000000000) |
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54:40A-24.1 |
Penalty for selling cigarettes not of employer's manufacture. (2013-09-03 15:17:56,47551.000000000) |
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54:40A-25 |
Possessing cigarettes not bearing required revenue stamps. (2013-09-03 15:17:58,47552.000000000) |
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54:40A-26 |
Refusal or failure to produce records. (2013-09-03 15:17:59,47553.000000000) |
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54:40A-27 |
Interfering with administration of the act. (2013-09-03 15:18:02,47554.000000000) |
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54:40A-28 |
Sale of cigarettes without required stamp, violations, fine. (2013-09-03 15:18:06,47555.000000000) |
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54:40A-28.1 |
Possession of cigarettes without proper stamp, violations, fine. (2013-09-03 15:18:08,47556.000000000) |
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54:40A-29 |
Forging or counterfeiting revenue stamps (2012-09-26 13:37:56,47557.000000000) |
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54:40A-29.1 |
Offenses involving counterfeit cigarettes. (2013-09-03 15:18:14,47557.500000000) |
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54:40A-30 |
Unstamped cigarettes subject to confiscation. (2012-09-26 13:37:56,47558.000000000) |
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54:40A-32 |
Records, possession and transportation of unstamped cigarettes; seizure and confiscation of vessel or vehicles. (2013-09-03 15:18:16,47559.000000000) |
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54:40A-32.1 |
Cigarette vending machines, certain circumstances, seized, sealed. (2013-09-03 15:18:20,47560.000000000) |
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54:40A-37 |
Proceeds of the collection of taxes and license fees to be paid to State Treasurer (2012-09-26 13:37:56,47561.000000000) |
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54:40A-37.1 |
Cancer Research Fund (2012-09-26 13:37:56,47562.000000000) |
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54:40A-38 |
Appropriation for enforcement of act (2012-09-26 13:37:56,47563.000000000) |
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54:40A-39 |
Appropriation for refund claims (2012-09-26 13:37:56,47564.000000000) |
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54:40A-40 |
Powers of director upon approval of act (2012-09-26 13:37:56,47565.000000000) |
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54:40A-41 |
Constitutionality (2012-09-26 13:37:56,47566.000000000) |
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54:40A-42 |
Repealer (2012-09-26 13:37:56,47567.000000000) |
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54:40A-43 |
Effective date (2012-09-26 13:37:56,47568.000000000) |
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54:40A-44 |
Advertisements; penalties therefor. (2013-09-03 15:18:22,47569.000000000) |
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54:40A-45 |
Tobacco industry advisory council; membership; report (2012-09-26 13:37:56,47570.000000000) |
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54:40A-46 |
Short title. (2012-09-26 13:37:56,47571.000000000) |
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54:40A-47 |
Findings, declarations relative to out-of-State cigarette sales. (2012-09-26 13:37:56,47572.000000000) |
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54:40A-48 |
"Face-to-face sale" defined. (2012-09-26 13:37:56,47573.000000000) |
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54:40A-49 |
Conditions for non-face-to-face sale of cigarettes. (2017-08-08 09:12:39,47574.000000000) |
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54:40A-50 |
Additional penalties, schedule. (2013-09-03 15:18:24,47575.000000000) |
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54:40A-51 |
Annual report. (2012-09-26 13:37:56,47576.000000000) |
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54:40A-52 |
Vending machine sales unaffected. (2012-09-26 13:37:56,47577.000000000) |
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54:40A-53 |
Other laws applicable. (2012-09-26 13:37:56,47578.000000000) |
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54:40A-54 |
Short title. (2012-09-26 13:37:56,47579.000000000) |
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54:40A-55 |
Findings, declarations relative to reduced cigarette ignition propensity. (2012-09-26 13:37:56,47580.000000000) |
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54:40A-56 |
Definitions relative to reduced cigarette ignition propensity. (2012-09-26 13:37:56,47581.000000000) |
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54:40A-57 |
Testing, certification required for sale of cigarettes; exceptions. (2012-09-26 13:37:56,47582.000000000) |
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54:40A-58 |
Certification submitted to director by manufacturer; "Reduced Cigarette Ignition Propensity and Firefighter Protection Act Enforcement Fund." (2012-09-26 13:37:56,47583.000000000) |
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54:40A-59 |
Marking of cigarettes as certified. (2017-03-10 13:16:55,47584.000000000) |
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54:40A-60 |
Violations, penalties. (2017-03-10 13:16:56,47584.000100000) |
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54:40A-61 |
Rules, regulations. (2012-09-26 13:37:56,47585.000000000) |
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54:40A-62 |
Procedures for enforcement. (2012-09-26 13:37:56,47586.000000000) |
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54:40A-63 |
"Fire Prevention and Public Safety Fund." (2012-09-26 13:37:56,47587.000000000) |
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54:40A-64 |
Construction of act as to foreign sales. (2012-09-26 13:37:56,47588.000000000) |
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54:40A-65 |
Preemption by adoption of federal standard. (2012-09-26 13:37:56,47589.000000000) |
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54:40A-66 |
Conflicting local ordinances, preemption. (2012-09-26 13:37:56,47590.000000000) |