N.J. Admin. Code § 18:38-5.2

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:38-5.2 - Deductions

(a) The following sales of litter-generating products are considered deductions on the Litter Control Fee Return (Form LF-5):

1. A sale of a litter-generating product by a wholesaler or distributor to another wholesaler or distributor. For purposes of this section, the wholesaler or distributor designation does not include a manufacturer.

2. A sale of a litter-generating product by a company to another company owned wholly by the same individuals or companies.

3. A sale of a litter-generating product by a wholesaler or distributor owned cooperatively by retailers to those retailers.

N.J. Admin. Code § 18:38-5.2

Amended by 48 N.J.R. 331(a), effective 2/16/2016