N.J.A.C. 18:3-2.8 - No Tax Imposed on Beverage Lost by Fire

(a) No tax is payable by any State licensee on any alcoholic beverages lost by fire provided that written notice of loss is filed with the Director within 48 hours and proof of loss, satisfactory to the Director, is furnished with the report for the reporting period during which the fire occurred.

(b) Proof that the alcoholic beverages have been destroyed shall be submitted in detail and stated under oath.