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  • © Marble Technology Inc, 2026.
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    1. Tax Library
    2. NJ
    3. New Jersey Administrative Code
    4. Title 18
    5. Chapter 5
    6. Subchapter 2

    Imposition of Tax

    Subchapter 2 - Imposition of TaxSubchapter 2 - Imposition of Tax
    Subchapter 1 - DefinitionsSubchapter 3 - Revenue Tax Stamps
    Section 18:5-2.1 - Cigarettes Subject to Tax; Taxable StatusSection 18:5-2.2 - Method of Paying TaxSection 18:5-2.3 - Computation of TaxSection 18:5-2.4 - Cigarettes Exempt From TaxationSection 18:5-2.5 - Cigarettes Ceasing to Be Subject to TaxSection 18:5-2.6 - Sales of Cigarettes for Use on Airplanes and VesselsSection 18:5-2.7 - Lost or Stolen Cigarettes
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