{"data":{"id":"us-nj/n.j.-stat.-54-40b-1","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:40B-1","heading":"Short title.","body":"1.\tSections 1 through 14 of P.L.1990, c.39 (C.54:40B-1 et seq.) shall be known and may be cited as the \"Tobacco and Vapor Products Tax Act.\"\nL.1990, c.39, s.1; amended 2018, c.50, s.2; 2019, c.147, s.1.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"911e8d13fc4de7da30d764fbdedabc7dd86534510a8c7b4ebdaabb06057aad5e","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-40a-66","next":"us-nj/n.j.-stat.-54-40b-2"},"notice":"GroundRules: Original legal text. Not legal advice."}