Section 54:40A
- 54:40A-1 - Short title
- 54:40A-2 - Cigarette tax definitions
- 54:40A-3 - Licenses required
- 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-8 - Tax imposed; rate
- 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-11.1 - Cost study
- 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-30 - Unstamped cigarettes subject to confiscation
- 54:40A-32 - Records; possession and transportation of unstamped cigarettes; seizure and confiscation of vessel or vehicles
- 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-41 - Constitutionality
- 54:40A-42 - Repealer
- 54:40A-43 - Effective date
- 54:40A-44 - Advertisements; penalties therefor
- 54:40A-45 - Tobacco industry advisory council; membership; report
- 54:40A-46 - Short title
- 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-51 - Annual report
- 54:40A-52 - Vending machine sales unaffected
- 54:40A-53 - Other laws applicable
- 54:40A-54 - Short title
- 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-58 - Certification submitted to director by manufacturer; "Reduced Cigarette Ignition Propensity and Firefighter Protection Act Enforcement Fund."
- 54:40A-59 - Marking of cigarettes as certified
- 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