New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 7 - REPORTS IN GENERAL
Section 18:3-7.2 - Manner of executing reports
Universal Citation: NJ Admin Code 18:3-7.2
Current through Register Vol. 56, No. 18, September 16, 2024
(a) All reports are to be signed in the following manner:
1. If the
licensee is an individual, by the licensee;
2. If the licensee is a partnership, by one of the
partners;
3. If the licensee is a
corporation, by one of the officers of the corporation, or by its authorized
agent.
(b) No report signed by an agent of a licensee will be accepted for filing, unless the licensee has filed with the Division of Taxation a written authorization for such agent on Form R-3 prescribed by the Director.
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.
