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New Jersey Statutes, Title: 54, TAXATION
Chapter 40a:
Section: 54:40a-61: Rules, regulations.
8. a. The director may promulgate rules and regulations, pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), necessary to effectuate the purposes of this act.
b. The Director of the Division of Taxation in the Department of the Treasury, in the regular course of conducting inspections of wholesale dealers, agents, and retail dealers as authorized under the "Cigarette Tax Act," P.L.1948, c.65 (C.54:40A-1 et seq.), may inspect such cigarettes to determine if the cigarettes are marked as required by section 6 of this act. If the cigarettes are not marked as required, the Director of Taxation shall notify the director, notwithstanding the provisions of R.S.54:50-8.
L.2007, c.86, s.8.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:40a-61 (if available):
Court decisions that cite this statute:
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