N.J.A.C. 18:5-12.6 - Forfeitures
(a) The following property may be seized and forfeited for the violations specified:
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Cigarettes to which revenue tax stamps have not been affixed as required by the Act, found anywhere in the State of New Jersey;
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Vending machines containing unstamped or counterfeit stamped cigarettes;
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Vehicles used to transport cigarettes not stamped as required by the Act, without proper invoices.
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