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 18:3-2.3 - Method of tax payment; improperly drawn checks

Universal Citation: NJ Admin Code 18:3-2.3

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

(a) All taxes are to be paid by check or money order drawn to the order of the State of New Jersey, Beverage Tax, and forwarded to the Division of Taxation, Alcoholic Beverage Tax Section, PO Box 264, Trenton, NJ 08646-0264.

(b) Any check or money order received which is improperly drawn, will be returned to the taxpayer for correction and, if a proper check or money order is not returned to the Director on or before the 15th day of the month when the same is due, the penalty imposed by law will immediately accrue and become payable.

Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.