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 18:3-2.3 - Method of tax payment; improperly drawn checks

N.J. Admin. Code § 18:3-2.3

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Current through Register Vol. 56, No. 24, December 18, 2024
Section 18:3-2.3 - Method of tax payment; improperly drawn checks
(a) All taxes are to be paid by check or money order drawn to the order of the State of New Jersey, Beverage Tax, and forwarded to the Division of Taxation, Alcoholic Beverage Tax Section, PO Box 264, Trenton, NJ 08646-0264.
(b) Any check or money order received which is improperly drawn, will be returned to the taxpayer for correction and, if a proper check or money order is not returned to the Director on or before the 15th day of the month when the same is due, the penalty imposed by law will immediately accrue and become payable.

N.J. Admin. Code § 18:3-2.3

Amended by 48 N.J.R. 282(d), effective 2/16/2016