N.J. Admin. Code § 18:3-4.2

Current through Register Vol. 56, No. 24, December 18, 2024
Section 18:3-4.2 - Failure to pay tax

Every person who fails to pay any tax as required by the Alcoholic Beverage Tax Law, or this chapter on the day when the same is due, is subject to penalty and interest as provided in the State Tax Uniform Procedure Law, N.J.S.A. 54:48-1 et seq.

N.J. Admin. Code § 18:3-4.2

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