Statutes, codes, and regulations
New Jersey Administrative Code
Title 18 - TREASURY - TAXATIONChapter 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES
Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS
Section 18:3-2.22 - Destruction of alcoholic beverages under supervision

N.J. Admin. Code § 18:3-2.22

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Current through Register Vol. 57, No. 1, January 6, 2025
Section 18:3-2.22 - Destruction of alcoholic beverages under supervision

Where alcoholic beverages located in this State are destroyed through dumping by the licensee, such disposition is taxable except where the alcoholic beverages are destroyed under the supervision or instruction of the Director, or under the supervision or instructions of the Federal Alcohol Tax and Tobacco Unit.

N.J. Admin. Code § 18:3-2.22