New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 14 - RULES AND REGULATIONS CONCERNING SPECIAL PERMITTEES TO SELL ALCOHOL
Section 18:3-14.1 - Losses by theft, breakage, or other disposition
Universal Citation: NJ Admin Code 18:3-14.1
Current through Register Vol. 56, No. 6, March 18, 2024
(a) No deductions from taxes are permitted to be made, or credit refund claimed for taxes which have accrued or have been paid on the sale or delivery of any alcohol lost by reason of theft, breakage, or other disposition in this State, either on the licensed premises or in connection with a sale or delivery.
(b) The liability to pay such tax may not be passed on or postponed.
(c) Such losses are to be set forth on item 5 of the control sheet.
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