New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS
Section 18:3-2.10 - Sales of warehouse receipts

(a) Sales of warehouse receipts, given upon the storage of alcoholic beverages in a United States Internal Revenue or United States Customs Warehouse under Federal bond, are not to be construed as sales of the alcoholic beverages represented by the receipts.

(b) The tax upon the sale or delivery of such alcoholic beverages, if not paid or secured prior thereto, shall be paid upon removal of the alcoholic beverages from Federal bond if that occurs in this State, or if not, then upon the first subsequent sale or delivery of the alcoholic beverages in this State.