N.J. Admin. Code § 18:3-12.4

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

Section 18:3-12.4 - Number of schedules required

(a) A report covering the transportation of alcoholic beverages consists of a control sheet supported by detailed information to be given on Schedules M, N, and M-N, as the case may be.

(b) Licensees may obtain permission to attach to the report a copy of each bill of lading or waybill instead of listing each transaction on the schedule. Application for such permission is to be made in writing, stating reasons therefor, and attaching a sample waybill or bill of lading. Where permission is granted in writing by the Director, such waybills or bills of lading are to be submitted in separate groups arranged alphabetically by consignees and securely attached to the schedule to which they apply.

NUMBER OF COPIES TO BE MADE, FILED, AND RETAINED WHETHER OR NOT ANY BUSINESS IS TRANSACTED:

Make	File with Division of Taxation	Retain in File of Licensee
(1) By Transportation Licensees:
Control Sheet ..................	2 copies	1 copy	1 copy
Schedule M .....................	2 copies	1 copy	1 copy
Schedule N .....................	2 copies	1 copy	1 copy
(2) By Special Permittees
Control Sheet ..................	2 copies	1 copy	1 copy
Schedule M-N ...................	2 copies	1 copy	1 copy

*File reports with the Division of Taxation, Alcoholic Beverage Tax Section, PO Box 264, Trenton, NJ 08646-0264 on or before the 15th day of the following month.

** One complete copy of every report shall be kept on the premises of the licensee for three years, for examination by the Director.

(c) If any schedule supporting the control sheet is not required in making the report for any particular period, it is to be indicated on the control sheet by entering the word "no" thus: Schedule M consisting of..no..sheets.

N.J. Admin. Code § 18:3-12.4

Amended and recodified from 18:3-12.8 by 48 N.J.R. 282(d), effective 2/16/2016