N.J. Admin. Code § 18:3-11.4

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

Section 18:3-11.4 - Releases from Federal bond for out-of-State deliveries

(a) Where the alcoholic beverages which are sought to be released from Federal bond are to be delivered to a location outside of the State, the public warehouse licensee may release such alcoholic beverages without payment of the tax to the holder of the warehouse receipt embracing the same or to his or her representative, provided that immediately following such release the alcoholic beverages are handed over by the public warehouse licensee to the holder of a New Jersey transportation license or special permit for immediate delivery to a location outside the State.

(b) In all such cases, the public warehouse licensee, before effecting a release, is to secure and retain a written receipt signed by the transportation licensee or special permittee or his or her duly authorized representative. The receipt shall set forth:

1. The license number of the vehicle;

2. The kind of alcoholic beverage;

3. The number of cases, barrels, or other units;

4. The wine gallons;

5. The name of the owner of the warehouse receipt embracing the alcoholic beverages; and

6. The name and address of the person to whom the alcoholic beverages are to be delivered.

N.J. Admin. Code § 18:3-11.4

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