New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
- Subchapter 1 - GENERAL PROVISIONS
- Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS
- Subchapter 3 - TAX RULINGS
- Subchapter 4 - PENALTIES
- Subchapter 5 - BONDS
- Subchapter 6 - RECORDS
- Subchapter 7 - REPORTS IN GENERAL
- Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS
- Subchapter 9 - RULES AND INSTRUCTIONS CONCERNING WHOLESALERS AND STATE BEVERAGE DISTRIBUTORS
- Subchapter 10 - RULES AND INSTRUCTIONS CONCERNING ALCOHOLIC BEVERAGE WAREHOUSE RECEIPTS LICENSEES
- Subchapter 11 - RULES AND INSTRUCTIONS CONCERNING PUBLIC WAREHOUSE LICENSEES
- Subchapter 12 - RULES AND INSTRUCTIONS CONCERNING TRANSPORTATION LICENSEES AND SPECIAL PERMITTEES TO TRANSPORT ALCOHOLIC BEVERAGES
- Subchapter 13 - SPECIAL RULES FOR PLENARY RETAIL TRANSIT LICENSEES TO WHOM THE TAX HAS BEEN PASSED
- Subchapter 14 - RULES AND REGULATIONS CONCERNING SPECIAL PERMITTEES TO SELL ALCOHOL
- Appendix A - Repealed
CHAPTER SOURCE AND
EFFECTIVE DATE:
Effective: November 7, 2022.
See: 54 N.J.R. 2204(a).
CHAPTER HISTORICAL NOTE:
Chapter 3, Alcoholic Beverage Tax Act--State Licensees, was adopted and
became effective prior to September 1, 1969.
Pursuant to Executive Order No. 66(1978), Chapter
3, Alcoholic Beverage Tax Act--State Licensees, was readopted as R.1984 d.170, effective April 23, 1984. See:
16 N.J.R. 513(b), 16 N.J.R. 1097(b).
Pursuant to Executive Order No. 66(1978), Chapter 3,
Alcoholic Beverage Tax Act--State Licensees, was readopted as R.1989 d.200, effective March 14, 1989. See: 21
N.J.R. 122(a), 21 N.J.R. 1018(a).
Pursuant to Executive Order No. 66(1978), Chapter 3, Alcoholic
Beverage Tax Act--State Licensees, was readopted as R.1994 d.183, effective March 14, 1994. See: 26 N.J.R.
758(a), 26 N.J.R. 1695(a).
Pursuant to Executive Order No. 66(1978), Chapter 3, Alcoholic
Beverage Tax Act--State Licensees, was readopted as R.1999 d.10, effective December 9, 1998. See: 30 N.J.R.
3607(b), 31 N.J.R. 55(a).
Chapter 3, Alcoholic Beverage Tax Act--State Licensees, was readopted
as R.2003 d.483, effective November 17, 2003. See: 35 N.J.R. 2800(a), 35 N.J.R. 5551(b).
Chapter
3, Alcoholic Beverage Tax Act--State Licensees, was readopted as R.2008 d.286, effective August 27, 2008.
See: 40 N.J.R. 2221(a), 40 N.J.R. 5845(a).
In accordance with
N.J.S.A.
52:14B-5.1b, Chapter 3, Alcoholic Beverage Tax Act--State Licensees, was
scheduled to expire on August 27, 2015. See: 43 N.J.R. 1203(a).
Chapter 3, Alcoholic Beverage
Tax Act--State Licensees, was readopted as R.2016 d.016, effective January 21, 2016. As a part of R.2016
d.016, Subchapter 2, Description of Tax, Exemptions, Credits or Refunds, was renamed Description of Tax,
Exemptions, Credits, or Refunds, and Appendix A was repealed, effective February 16, 2016. See: 47 N.J.R.
2429(a), 48 N.J.R. 282(d).
Chapter 3, Alcoholic Beverage Tax Act--State Licensees, was readopted,
effective November 7, 2022. See: Source and Effective Date.
CHAPTER AUTHORITY:
N.J.S.A. 54:42-1 and 54:50-1.
