N.J. Admin. Code § 18:5-4.6

Current through Register Vol. 56, No. 17, September 3, 2024

Section 18:5-4.6 - Redemption of tax stamps affixed to packages of cigarettes sold to the United States Government or its agencies

(a) A refund equal to the face value, less the discount allowed, on cigarette decalcomania revenue tax stamps affixed to packages of cigarettes sold to the United States Government or its agencies may be obtained by licensed distributors when a properly executed claim for refund is made on Form A-3730. The claim must be accompanied by:

1. A satisfactory invoice or copy of any invoice covering the quantity of stamped cigarettes sold, duly receipted by the accredited agent designated by the United States Government or its agencies to receive the cigarettes; and

2. A supplementary signed statement by the licensed distributor claiming the refund, that the packages of cigarettes sold were restamped with the legend "New Jersey Tax Free Cigarettes".

N.J. Admin. Code § 18:5-4.6

Amended by R.1979 d.92, effective 3/8/1979.
See: 11 New Jersey Register 98(a), 11 New Jersey Register 211(b).
Amended by R.1993 d.167, effective 4/19/1993.
See: 24 New Jersey Register 2415(a), 25 New Jersey Register 1776(b).
Revised text in (a).