§ 54:40A-20. Power of director to administer act
The director is hereby authorized and empowered to administer and enforce
the provisions of this act and in pursuance thereof to make and enforce
such rules and regulations as he may deem necessary.
§ 54:40A-21. State Tax Uniform Procedure Law applicable
The provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et
seq., shall be applicable to the administration of this act.
Every person shall, by the acceptance of a license issued under this act,
be deemed to have consented to the procedures set forth in the said State
Tax Uniform Procedure Law and to the jurisdiction of the tax court.
§ 54:40A-22. Power to appoint assistants; special agents; powers
The director may, subject to the provisions of Title 11 of the Revised
Statutes, as amended and supplemented, appoint a State supervisor to assist
him in the administration of this act and such other assistants as he
may deem necessary, and may establish, equip, and maintain one or more
offices at such places in this State as he shall determine.
The director may appoint certain of such assistants as special agents to
aid him in the enforcement of this act. Special agents shall carry credentials
issued by the director identifying them in that capacity, are declared
to be peace officers and are empowered to arrest without warrant any person
who violates the provisions of this act in their presence. Special agents
are empowered to seize and take possession of any counterfeit stamps,
counterfeit impression devices or cigarettes which are unlawfully possessed
and any vehicle, vessel, vending machine or other receptacle in which
they are found which is subject to confiscation under this act.
§ 54:40A-23. Records to be kept by taxpayer; inventories
Every taxpayer shall keep complete and accurate records of all sales. The
kind and form of such records may be prescribed by the director and all
records shall be so kept as to be adequate to enable him to determine
the tax liability. The director or any authorized assistant may, during
reasonable business hours and without prior notice, make or cause to be
made physical inventories and examinations of all cigarettes stamped or
unstamped and records in the possession of any taxpayer. All such records
shall be safely preserved for a period of 3 years in such a manner to
insure their security and accessibility for inspection by the director,
supervisor or any authorized assistant engaged in the administration of
this act. The director may consent to the destruction of any such records
at any time within said period.