N.J.A.C. 18:5-5.13 - Manufacturer Reports

(a) Every manufacturer who consigns or delivers shipments of cigarettes into New Jersey, which it intends to distribute without affixing the cigarette tax revenue stamp, is required to file a monthly report on Form MSS-1 (Manufacturer's Report of Special Shipments of Taxable Cigarettes into New Jersey).

(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.