N.J. Admin. Code § 18:5-4.7

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

Section 18:5-4.7 - Redemption of tax stamps affixed to packages of cigarettes exported

(a) A refund equal to the face value, less the discount allowed, on cigarette decalcomania revenue tax stamps affixed to packages of cigarettes exported to points outside of New Jersey 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 an invoice covering the quantity of stamped cigarettes shipped, duly receipted by the receiver or purchaser at the point of destination; and

2. A supplementary signed statement, by the licensed distributor claiming the redemption, that the stamps affixed to the cigarettes so exported have been removed or defaced in such manner as to make the cigarettes unsaleable in New Jersey as stamped cigarettes; or the stamped packages of cigarettes so exported were restamped by the licensed distributor with the legend "New Jersey Tax Free Cigarettes."

N.J. Admin. Code § 18:5-4.7

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).