New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS
Section 18:3-8.10 - Schedule C-inventory control, wineries
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Schedule C, which is to be filed by all holders of winery licenses is an inventory control report of alcoholic beverages in both Federal bonded and Federal-tax-paid sections of the licensed premises and in the Federal-tax-paid sections of New Jersey licensed public warehouses, but is not to include still wine in fermenters, vermouth in processing tanks, or alcoholic beverages stored in United States Internal Revenue or United States Customs bonded public warehouses.
(b) In addition to Schedule B, distillers who operate a winery under a distiller's license are required to submit Schedule C.
(c) All items on Schedule C must be entered on the appropriate line as set forth on the schedule.
(d) If any transactions and operations affecting the inventory cannot be set up on Schedule C, a detailed description of such transactions and operations is to be attached to the schedule.
