N.J. Admin. Code § 18:3-13.16

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

Section 18:3-13.16 - Physical inventories

(a) Physical inventories are to be taken on the last day of each reporting period even though a perpetual inventory record is maintained. All tally sheets and recapitulations are to be preserved as part of the permanent records. Such inventory records are to state:

1. The date when taken;

2. The name of the person or persons who took such inventory;

3. The size of containers;

4. The number of containers per package;

5. The number of cases, barrels or other units of each size package; and

6. The number of wine gallons or decimal parts thereof contained in each item.

(b) Physical inventories are to include all the alcoholic beverages on the licensed premises or stored in Federal-tax-paid section of New Jersey licensed public warehouses.

N.J. Admin. Code § 18:3-13.16

Recodified to N.J.A.C. 18:3-13.11 by R.2016 d.016, effective 2/16/2016.
See: 47 N.J.R. 2429(a), 48 N.J.R. 282(d).
Section was "Physical inventories".