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. 6, March 18, 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.
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