N.J.A.C. 18:3-7.5 - Reporting Required in Wine Gallons

(a) Where the report forms require an entry in gallons, the entry is to be made in wine gallons of 128 fluid ounces or decimal parts thereof and not in proof gallons.

(b) If the total sales of beer as shown by the report results in a fractional part of a gallon, the tax is to be computed on the next higher whole gallon.