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 18:3-2.8 - No tax imposed on beverage lost by fire
Universal Citation: NJ Admin Code 18:3-2.8
Current through Register Vol. 56, No. 18, September 16, 2024
(a) No tax is payable by any State licensee on any alcoholic beverages lost by fire provided that written notice of loss is filed with the Director within 48 hours and proof of loss, satisfactory to the Director, is furnished with the report for the reporting period during which the fire occurred.
(b) Proof that the alcoholic beverages have been destroyed shall be submitted in detail and stated under oath.
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.
