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 18:3-2.12 - Breakage in transit
Universal Citation: NJ Admin Code 18:3-2.12
Current through Register Vol. 56, No. 6, March 18, 2024
Alcoholic beverages lost through breakage in the course of delivery from a location outside of the State to a location inside the State are taxable, except where proof is furnished to the satisfaction of the Director that the alcoholic beverages did not actually come into the State and that there was no actual delivery of such alcoholic beverages in this State.
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