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1 L.J. ZUCCA, INC v. ALLEN BROS. WHOLESALE DISTRIBUTORS INC. -- rank: 1000

... are calculated in accordance with a provision of the Act, N.J.S.A. 56:7-22, and a formula set forth in an implementing regulation, N ... cost of doing business" for a wholesaler is presumed by N.J.S.A. 56:7-22(b) and N.J.A.C. 18:6-1.1 ... proof of defendants' underpricing of their cigarette products, plaintiff cites N.J.S.A. 56:7-22(b) and N.J.A.C. 18:6-1.1 ... The UCSA separately defines the term "cost to the wholesaler," N.J.S.A. 56:7-22(a), according to which definition the Director calculates the price ... schedule by the use of a statutory and regulatory formula, N.J.S.A. 56:7-22(b); N.J.A.C. 18:6-3.1(b ... on stamping wholesalers. Stamping indicates payment of cigarette taxes. 4 N.J.S.A. 56:7-22(b) states: [T]he "cost of doing business by ...

docket:	a2723-11
court:	NJ Superior Court Appellate Division
decided:	2014-01-09
status:	published
citation:	434 N.J.Super. 60 82 A.3d 274
Document Size:	100123