New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 7 - REPORTS IN GENERAL
Section 18:3-7.1 - When due

Universal Citation: NJ Admin Code 18:3-7.1

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

(a) Reports consisting of a control sheet and supporting schedules are to be filed with the Director on such forms as the Director shall prescribe.

(b) A report is to be filed with the Division of Taxation, Alcoholic Beverage Tax Section, PO Box 264, Trenton, NJ 08646-0264, covering each bi-monthly period that a license is in force, even though during that time, or any portion thereof, no business was transacted under the license.

(c) Such reports are to be filed by State licensees, special permittees, and holders of special permits to sell alcohol at retail, on or before the 15th day of the month next following.

(d) Where the last day of filing reports falls on a Saturday, Sunday, legal holiday, or bank holiday, a report forwarded by mail will be considered as filed within time only if the envelope bears the postmark of the next business day or some prior day.

(e) Reports must disclose all transactions in alcoholic beverages, warehouse receipts, and contract during the period covered by the report, and such other information as the Director may require.

(f) There are no exceptions to this section.

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