N.J. Admin. Code § 18:3-7.6

Current through Register Vol. 56, No. 17, September 3, 2024

Section 18:3-7.6 - Seizures; tax postponed

(a) Where alcoholic beverages are removed from a licensee's premises by a representative of the New Jersey Department of the Treasury, or of the New Jersey Department of Law and Public Safety, or by agents of the Federal Government, by seizure or for testing purposes, the payment of tax will be postponed until the determination of the proceedings.

(b) The licensee is to report the removal on Schedule A of the monthly report, setting forth the date, by whom removed, and the gross gallonage of each class of alcoholic beverage, as shown on the receipt for such alcoholic beverages. If and when the beverages are returned, the licensee is to report the same on Schedule H-4 of the monthly report, setting forth the date, by whom returned, and the gross gallonage of each class of alcoholic beverage actually received, thus placing the alcoholic beverages back in the inventory.

N.J. Admin. Code § 18:3-7.6

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