N.J. Admin. Code § 18:3-10.4

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

Section 18:3-10.4 - Schedule WR-2-sales of warehouse receipts

(a) Schedule WR-2 is to contain a list of all sales to any person having a New Jersey license or giving or known to have a New Jersey address of:

1. Warehouse receipts given upon the storage of alcoholic beverages in New Jersey in a United States Internal Revenue or United States Custom warehouse under Federal bond;

2. All other receipts, certificates, contracts, or other documents given upon the storage of alcoholic beverages in Federal-tax-paid sections of a New Jersey licensed public warehouse.

(b) These sales are to be grouped separately and each group properly headed and listed alphabetically by account name.

N.J. Admin. Code § 18:3-10.4

Amended and recodified from 18:3-10.7 by 48 N.J.R. 282(d), effective 2/16/2016