Search Rutgers Law Library N.J. Court Opinions

1 KennethHudacko v. Director, Division of Taxation -- rank: 1000

... which New Jersey revenue stamps have not been attached.” N.J.S.A. 54:40A-2(f). As such, any person purchasing unstamped cigarettes for use ... a “consumer”, as such term is ascribed meaning under N.J.S.A. 54:40A-2(f). As a consumer, plaintiff was required to procure a ... retail dealer of cigarettes as those terms are defined under N.J.S.A. 54:40A-2. Therefore, it is undisputed that plaintiff is a “consumer� ... which New Jersey revenue stamps have not been attached.” N.J.S.A. 54:40A-2(f). The Cigarette Tax Act is clear and unambiguous, when ...

docket:	15082-14
court:	New Jersey Tax Court
decided:	0000-00-00
status:
citation:
Document Size:	42677