New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 12 - RULES AND INSTRUCTIONS CONCERNING TRANSPORTATION LICENSEES AND SPECIAL PERMITTEES TO TRANSPORT ALCOHOLIC BEVERAGES
Section 18:3-12.5 - Transportation licensees; schedules required

Universal Citation: NJ Admin Code 18:3-12.5

Current through Register Vol. 56, No. 6, March 18, 2024

(a) Various schedules segregated. In preparing schedules transportation licensees are to list each transaction in alphabetical order or daily sequence segregated as to Federal-tax-paid and in-bond shipments.

(b) Schedule M--alcoholic beverages transported to locations outside the State. Schedule M is to contain a list of each shipment of alcoholic beverages transported from a location in New Jersey to a location outside New Jersey during the reporting period, giving the detailed information required by the schedule. A separate Schedule M is to be used for each state into which deliveries were made.

(c) Schedule N--alcoholic beverages transported into this State. Schedule N is to contain a list of each shipment of alcoholic beverages transported from a location outside of New Jersey to a location within New Jersey during the reporting period, giving the detailed information required by the schedule.

(d) Shipments made intra-State. It is not required that intra-State shipments be reported.

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