Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS
- Section 18:3-2.1 - Tax rates on alcoholic beverages
- Section 18:3-2.2 - Due date of taxes
- Section 18:3-2.3 - Method of tax payment; improperly drawn checks
- Section 18:3-2.4 - Purchaser payment for certain transactions
- Section 18:3-2.5 - Sales to plenary retail transit licensees not posting surety bond taxable
- Section 18:3-2.6 - Sale and delivery for nonbeverage use not taxable; certificates; exemptions
- Section 18:3-2.7 - Sales and deliveries for vinegar stock not taxable
- Section 18:3-2.8 - No tax imposed on beverage lost by fire
- Section 18:3-2.9 - Sales outside State
- Section 18:3-2.10 - Sales of warehouse receipts
- Section 18:3-2.11 - Purchases or sales in bond
- Section 18:3-2.12 - Breakage in transit
- Section 18:3-2.13 - Deliveries for resale and consumption out-of-State
- Section 18:3-2.14 - Out-of-State sales for temporary storage in New Jersey
- Section 18:3-2.15 - Sale to Army, Air Force, Navy, and Coast Guard organizations
- Section 18:3-2.16 - Temporary storage reported on Schedule A
- Section 18:3-2.17 - Transportation through State not taxable
- Section 18:3-2.18 - Tax credit memoranda issued by Division
- Section 18:3-2.19 - Cancellation of sale; tax credit
- Section 18:3-2.20 - Tax credit and issuance of inventory credit memoranda for returned alcoholic beverages
- Section 18:3-2.21 - When deductions for tax credits are taken
- Section 18:3-2.22 - Destruction of alcoholic beverages under supervision
- Section 18:3-2.23 through 18:3-2.26 - Reserved