Search Rutgers Law Library N.J. Court Opinions

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

... required to procure a license, for a nominal fee. 3 N.J.S.A. 54:40A-3. Additionally, within 20 days of purchasing unstamped cigarettes for consumption ... to procure a license to purchase and consume unstamped cigarettes. N.J.S.A. 54:40A-3. A licensed consumer is required, within 20 days of receipt ...

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

2 KASOT, INC. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 946

... or distributing cigarettes in New Jersey must obtain a license. N.J.S.A. 54:40A-3. Persons acquiring unstamped cigarettes for consumption, storage or use in this State similarly must obtain a license. N.J.S.A. 54:40A-3. All licensed persons are required to file periodic reports with ... to obtain a license and file reports with the Director. N.J.S.A. 54:40A-3, -7. Those licensing and reporting requirements are the primary mechanisms ...

docket:	00090-07
court:
decided:	2009-04-23
status:
citation:
Document Size:	42662

3 Sandy Smith v. Director, Div. of Taxation -- rank: 925

... consumer must procure a license (at a cost of $1). N.J.S.A. 54:40A-3. See also N.J.A.C. 18:5-6.11 ...

docket:	00143-13
court:	NJ Tax Court
decided:	2015-04-13
status:	unpublished
citation:
Document Size:	32977