New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 10 - RULES AND INSTRUCTIONS CONCERNING ALCOHOLIC BEVERAGE WAREHOUSE RECEIPTS LICENSEES
Section 18:3-10.2 - Number of schedules required
Current through Register Vol. 56, No. 18, September 16, 2024
(a) A warehouse receipts licensee's report consists of a control sheet supported by detailed information to be given on Schedules WR-1, WR-2, WR-3, or WR-4 as the case may be.
NUMBER OF COPIES TO BE MADE, FILED, AND RETAINED WHETHER OR NOT ANY BUSINESS IS TRANSACTED:
| Make | File with Division of Taxation | Retain in File of Licensee | |
| Control Sheet ................ | 3 copies | 2 copies | 1 copy |
| Schedules WR-1, WR-2, WR-3, WR-4 ......................... | 3 copies | 2 copies | 1 copy |
*File reports with the Division of Taxation, Alcoholic Beverage Tax Section, PO Box 264, Trenton, NJ 08646-0264 on or before the 15th day of the following month.
** One complete copy of every report shall be kept on the premises of the licensees for three years, for examination by the Director.
(b) If any schedule supporting the control sheet is not required in making the report for any particular period, it is to be indicated on the control sheet by entering the word "no" thus: Schedule WR-1 consisting of.. no.. sheets.
(c) All gallonage entries are to be made in wine gallons of 128 fluid ounces and where it is impossible to determine the wine gallons, and the records show proof gallons only, the gallonage reported is to be marked "P.G." or "Proof Gallons."
(d) Entries in the schedules are to be listed alphabetically by account name.
