N.J.A.C. 18:3-6.10 - Recording and Reporting Returns to Persons in New Jersey Other Than the Source From Which the Alcoholic Beverages Were Actually Purchased
(a) Returns made, not to the actual source but delivered to another licensee in New Jersey for the account of the source or to a New Jersey licensed public warehouse and placed therein in the name supplied by the source, are to be entered in the records and reported as follows:
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The shipper, if a State licensee, must set forth on Schedule A of his or her report the name, address, and license number of the source and of the person to whom the actual delivery was made. Any such deliveries to warehouses are to be entered on the report with the name of both the consignee and the warehouse.
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The source is to issue a credit memorandum to the shipper and is to set forth on Schedule H-3 or Schedule H-4 of his or her report the credit memorandum number, the name, address, and license number of the shipper and, in turn, on Schedule A the name, address, and license number of the consignee to whom the alcoholic beverages were sold if the consignee is a State licensee or on Schedule D if the consignee is a retailer.
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The consignee (person actually receiving the alcoholic beverages) is to set forth on Schedule H-1 of his or her report the name, address, and license number of the person from whom the alcoholic beverages were actually purchased and the name, address, and license number of the shipper.
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The shipper, the source, and the consignee receiving the alcoholic beverages in such transactions are to enter in their respective records and in the credit memorandum detailed information supporting that set forth in the report and all other details required in N.J.A.C. 18:3-6.4 and 6.5.
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All entries must show the gallonage of each class of alcoholic beverages.