Chapter 54:32C
- Section 54:32C-1 - Short title
- Section 54:32C-2 - Definitions
- Section 54:32C-3 - Imposition of tax
- Section 54:32C-4 - Collection of tax from retail licensee; payments
- Section 54:32C-5 - Liability of wholesaler required to collect tax; duty of retail licensee who failed to pay tax to wholesaler; enforcement
- Section 54:32C-6 - Certificate of registration required to be filed; certificate of authority to collect tax
- Section 54:32C-7 - Wholesaler's records
- Section 54:32C-8 - Wholesaler's return; filing; periods covered and payments; forms
- Section 54:32C-9 - Payment of taxes imposed; bond or other securities to secure payment of tax, penalties or interest
- Section 54:32C-10 - Determination of amount of taxes due when return not filed or incomplete; notice; hearing
- Section 54:32C-11 - Governing law
- Section 54:32C-12 - Additional powers of director
- Section 54:32C-13 - Penalties, interest for failure to file return or pay tax
- Section 54:32C-14 - Appeals to tax court; procedure; exclusive nature of remedy