MENYUK, J.T.C.
This matter comes before the court on cross-motions for summary judgment. The complaint contests assessments of tax made pursuant to the Cigarette Tax Act, N.J.S.A. 54:40A-1 to -45 (the "Act"), and cigarette "floor tax." See L. 2004, c. 67, § 2a; L. 2003, c. 115, § 2a; L. 2002, c. 33, § 2a. For the following reasons, the motion of the defendant Director, Division of Taxation ("Director...
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