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 18:3-2.11 - Purchases or sales in bond
Universal Citation: NJ Admin Code 18:3-2.11
Current through Register Vol. 56, No. 18, September 16, 2024
Purchases or sales in bond of alcoholic beverages stored in New Jersey, in a United States Internal Revenue or United States Customs Warehouse under Federal bond, not involving the actual delivery of the warehouse receipts, are exempt from the tax upon proof satisfactory to the Director that the alcoholic beverages have not been released from Federal bond. (See 18:3-8.17.)
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