N.J.A.C. 18:5-5.1 - Reports Required

(a) The Act requires monthly reports to be filed with the Director by:

1. Every licensed distributor;

2. Every licensed manufacturer;

3. Every licensed consumer who has acquired cigarettes subject to the tax.

(b) The Act also empowers the Director to prescribe, upon notice, reports from:

1. Every licensed manufacturer's representative;

2. Every licensed wholesale or retail dealer;

3. Every person who transports unstamped cigarettes upon the public highways, roads, or streets of New Jersey or who stores unstamped cigarettes in New Jersey.