All plenary retail transit licensees who do not operate under Interstate Commerce Commission regulations and who do not post a surety bond with this bureau are required to purchase alcoholic beverages which have had the tax prepaid.
N.J. Admin. Code § 18:3-13.13
See: 47 N.J.R. 2429(a), 48 N.J.R. 282(d).
Section was "Purchases reported; special for plenary retail transit licensees for whom the tax has been prepaid".