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 18:3-2.2 - Due date of taxes

Universal Citation: NJ Admin Code 18:3-2.2

Current through Register Vol. 56, No. 18, September 16, 2024

(a) The excise taxes provided in 18:3-2.1 are due and payable at the time of the first sale or delivery, as the case may be, in this State, except as otherwise provided in the law and in this chapter. In case the tax so imposed has not been paid or secured by the person making the sale or delivery, or causing the delivery to be made, the purchaser or the person accepting delivery shall be liable for the tax and the payment thereof.

(b) All taxes are to be paid not later than the 15th day of the month next following the reporting period in which the sales or deliveries were made. Where the 15th day of the month falls on a Saturday, Sunday, legal holiday, or bank holiday, the tax payment, if forwarded by mail, will be considered as received within time, only if the envelope bears the postmark of the next business day or some prior day.

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