N.J. Admin. Code § 18:3-10.7

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

Section 18:3-10.7 - 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 § 18:3-10.7

Recodified to N.J.A.C. 18:3-10.4 by R.2016 d.016, effective 2/16/2016.
See: 47 N.J.R. 2429(a), 48 N.J.R. 282(d).
Section was "Schedule 'WR-2'--sales of warehouse receipts".