New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 7 - REPORTS IN GENERAL
Section 18:3-7.9 - Losses by theft, breakage, or other disposition
Current through Register Vol. 56, No. 18, September 16, 2024
(a) No deductions from taxes are to be permitted to be made, nor is any credit or refund to be claimed, for taxes which have accrued or have been paid on the sale or delivery of alcohol or alcoholic beverages because of the loss of such alcohol or alcoholic beverages or any part thereof, whether sustained by reason of theft, breakage, or other disposition in this State, either on the licensed premises or in connection with a sale or delivery. The liability to pay such tax may not be passed on or postponed.
(b) Such an item, as described in (a) above, is to be set forth on Schedule D of the report as a line item. (See 18:3-8.13)
(c) Where the taxpayer makes such a deduction, penalty and interest as provided in the State Tax Uniform Procedure Law, 54:48-1 et seq., will be assessed in addition to the tax.
