Description of Tax, Exemptions, Credits, or Refunds
Section 18:3-2.1 - Tax Rates on Alcoholic BeveragesSection 18:3-2.2 - Due Date of TaxesSection 18:3-2.3 - Method of Tax Payment; Improperly Drawn ChecksSection 18:3-2.4 - Purchaser Payment for Certain TransactionsSection 18:3-2.5 - Sales to Plenary Retail Transit Licensees Not Posting Surety Bond TaxableSection 18:3-2.6 - Sale and Delivery for Nonbeverage Use Not Taxable; Certificates; ExemptionsSection 18:3-2.7 - Sales and Deliveries for Vinegar Stock Not TaxableSection 18:3-2.8 - No Tax Imposed on Beverage Lost by FireSection 18:3-2.9 - Sales Outside StateSection 18:3-2.10 - Sales of Warehouse ReceiptsSection 18:3-2.11 - Purchases or Sales in BondSection 18:3-2.12 - Breakage in TransitSection 18:3-2.13 - Deliveries for Resale and Consumption Out-of-stateSection 18:3-2.14 - Out-of-state Sales for Temporary Storage in New JerseySection 18:3-2.15 - Sale to Army, Air Force, Navy, and Coast Guard OrganizationsSection 18:3-2.16 - Temporary Storage Reported on Schedule aSection 18:3-2.17 - Transportation Through State Not TaxableSection 18:3-2.18 - Tax Credit Memoranda Issued by DivisionSection 18:3-2.19 - Cancellation of Sale; Tax CreditSection 18:3-2.20 - Tax Credit and Issuance of Inventory Credit Memoranda for Returned Alcoholic BeveragesSection 18:3-2.21 - When Deductions for Tax Credits Are TakenSection 18:3-2.22 - Destruction of Alcoholic Beverages Under Supervision