New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 13 - SPECIAL RULES FOR PLENARY RETAIL TRANSIT LICENSEES TO WHOM THE TAX HAS BEEN PASSED
Section 18:3-13.5 - Schedule A-E-returns made
Universal Citation: NJ Admin Code 18:3-13.5
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Schedule A-E is to consist of a list under separate headings by accounts, giving the total for the reporting period for each account:
1. Returns made
to State licensees at a location within New Jersey, either to their licensed
premises or to a licensed public warehouse for their account;
2. Returns made to locations outside the State,
whether the person to whom the alcoholic beverages were delivered was licensed or
not licensed by the State of New Jersey.
(b) Returns to persons other than the actual source are to be listed in accordance with 18:3-6.10 and 6.11.
(c) Transfers of alcoholic beverages from New Jersey commissaries or warehouses to other commissaries or warehouses at a location outside the State.
(d) The total of the items listed in this section are to be entered on the control sheet.
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