New Jersey Statutes Title 2C. The New Jersey Code of Criminal Justice 2C § 58-2.15

a. A person who purchases a microstamping-enabled firearm pursuant to section 1 of P.L.2022, c. 57 (C.2C:58-2.13) from a licensed retail dealer shall be eligible for an instant rebate of 10 percent of the purchase price up to a maximum of $30. The licensed retail dealer shall deduct the rebate amount from the price of the microstamping enabled firearm at the point of sale.

b. The Superintendent of State Police, in conjunction with the Attorney General, may adopt guidelines in accordance with the Administrative Procedure Act, P.L.1968, c. 410 (C.52:14B-1 et seq.), to effectuate the purposes of this section.

In addition, the superintendent shall prepare and deliver to each licensed retail dealer in the State the forms necessary to record and report participation in the rebate program established in this section. The form shall be in duplicate and set forth: the name, address, telephone number, State tax number, and State license number of the licensed retail dealer; the name of the purchaser and the purchaser's firearms purchaser identification card number or permit to purchase a handgun number; the make and model number of the microstamping-enabled firearm purchased; and the date of sale. One copy shall be retained by the retail dealer for the retail dealer's records. The other shall be submitted to the Attorney General for reimbursement. The reimbursement copies shall be submitted monthly at a time prescribed by the superintendent. The submitting retail dealer shall be entitled to a reimbursement of 10 percent of the purchase price of the microstamping-enabled firearm up to a maximum of $30 as part of the rebate program. To help defray any administrative costs, each participating retail dealer shall receive, in addition to the reimbursement, $0.50 for each valid reimbursement copy submitted.

The superintendent also shall provide each licensed retail dealer with a sign to be prominently displayed at a conspicuous place on the dealer's business premises where firearms are offered for sale. The sign shall state substantially the following: