N.J. Admin. Code § 18:3-9.7

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

Section 18:3-9.7 - Number of schedules required

(a) A tax sales report consists of a control sheet supported by detailed information to be given on Schedules "A", "D", "F", "H", "BW", or "E" as the case may be.

NUMBER OF COPIES TO BE MADE, FILED AND RETAINED WHETHER OR NOT ANY
BUSINESS IS TRANSACTED:
Make	* File with	** Retain
Division of	in File of
Taxation	Licensee
Control Sheet	3 copies	2 copies	1 copy
Schedules "A," "D," "F," "H" and	3 copies	2 copies	1 copy
"BW"
Schedule "E"	4 copies	3 copies	1 copy
Certificates of Nonbeverage Use	2 copies	1 copy	1 copy

* File reports with the Division of Taxation, Beverage Tax, P.O. Box 241, Trenton, New Jersey 08646 on or before the 15th day of the month next following.

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

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

N.J. Admin. Code § 18:3-9.7

Recodified to N.J.A.C. 18:3-9.1 by R.2016 d.016, effective 2/16/2016.
See: 47 N.J.R. 2429(a), 48 N.J.R. 282(d).
Section was "Number of schedules required".