Current through Register Vol. 56, No. 24, December 18, 2024
Section 18:5-4.5 - Redemption of tax stamps affixed to packages of cigarettes returned to manufacturers(a) A refund equal to the face value, less the discount allowed, on identifiable cigarette decalcomania tax stamps affixed to packages of cigarettes returned to manufacturers may be obtained by licensed distributors when a properly executed Claim for Refund (Form A-3730) is filed.(b) In addition to the statement of the licensed distributor, the claim must include a statement from the manufacturer indicating receipt of the returned stamped cigarettes.N.J. Admin. Code § 18:5-4.5
Amended by 49 N.J.R. 1912(b), effective 7/3/2017