N.J.A.C. 18:5-5.12 - Consumer Reports

(a) Every licensed consumer who acquires unstamped cigarettes for consumption, storage, or use subject to the New Jersey cigarette tax, is required to file a monthly report on Form CC-1, together with Schedule A.

(b) This report must be accompanied by a remittance for the full amount of all taxes due computed at the rate specified in N.J.A.C. 18:5-2.3.