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Title: 54 - TAXATION
Chapter: 40A -
54:40a-2: Cigarette tax definitions.
54:40a-4: License; issuance, fees
54:40a-4.1: Sign required; violations, penalties.
54:40a-4.2: Sale of single, less than packs of 20; violations, fine.
54:40a-4.3: Enforcement of single, less than packs of 20 sale violations.
54:40a-5: Revocation of license
54:40a-6: License required in addition to other license
54:40a-7: Reports required; penalty required for not filing reports
54:40a-7.1: Monthly report produced by director.
54:40a-9: Sales to the State and political subdivisions of the State
54:40a-9.1: Sales by licensed manufacturers to licensed distributors
54:40a-10: Sales exempt from taxes
54:40a-11: Director to provide revenue stamps.
54:40a-12: Distributors shall not sell stamps; exceptions
54:40a-13: Credit sales of revenue stamps
54:40a-14: Manner of affixing stamps
54:40a-15: Distributors to affix stamps.
54:40a-16: Nonacceptance of unstamped, illegally stamped cigarettes.
54:40a-17: Use of stamp metering machine.
54:40a-18: Sale of stamps to out-of-State distributors
54:40a-19: Redemption and refund of stamps
54:40a-20: Power of director to administer act
54:40a-21: State Tax Uniform Procedure Law applicable
54:40a-22: Power to appoint assistants; special agents; powers
54:40a-23: Records to be kept by taxpayer; inventories
54:40a-24: Penalties, disposition of penalties, costs and expenses
54:40a-24.1: Penalty for selling cigarettes not of employer's manufacture
54:40a-25: Possessing cigarettes not bearing required revenue stamps.
54:40a-26: Refusal or failure to produce records
54:40a-27: Interfering with administration of the act
54:40a-28: Sale of cigarettes without required stamp, violations, fine.
54:40a-28.1: Possession of cigarettes without proper stamp, violations, fine.
54:40a-29: Forging or counterfeiting revenue stamps
54:40a-29.1: Offenses involving counterfeit cigarettes.
54:40a-30: Unstamped cigarettes subject to confiscation.
54:40a-32.1: Cigarette vending machines, certain circumstances, seized, sealed.
54:40a-37: Proceeds of the collection of taxes and license fees to be paid to State Treasurer
54:40a-37.1: Cancer Research Fund
54:40a-38: Appropriation for enforcement of act
54:40a-39: Appropriation for refund claims
54:40a-40: Powers of director upon approval of act
54:40a-44: Advertisements; penalties therefor
54:40a-45: Tobacco industry advisory council; membership; report
54:40a-47: Findings, declarations relative to out-of-State cigarette sales.
54:40a-48: "Face-to-face sale" defined.
54:40a-49: Conditions for non-face-to-face sale of cigarettes.
54:40a-50: Additional penalties, schedule.
54:40a-52: Vending machine sales unaffected.
54:40a-53: Other laws applicable.
54:40a-55: Findings, declarations relative to reduced cigarette ignition propensity.
54:40a-56: Definitions relative to reduced cigarette ignition propensity.
54:40a-57: Testing, certification required for sale of cigarettes; exceptions.
54:40a-59: Marking of cigarettes as certified.
54:40a-60: Violations, penalties.
54:40a-61: Rules, regulations.
54:40a-62: Procedures for enforcement.
54:40a-63: "Fire Prevention and Public Safety Fund."
54:40a-64: Construction of act as to foreign sales.
54:40a-65: Preemption by adoption of federal standard.
54:40a-66: Conflicting local ordinances, preemption.