N.J. Admin. Code Tit. 18, ch. 3 - ALCOHOLIC BEVERAGE TAX ACT- STATE LICENSEES

  1. Subchapter 1 - GENERAL PROVISIONS (§ 18:3-1.1 to 18:3-1.2)
  2. Subchapter 2 - DESCRIPTION OF TAX, EXEMPTIONS, CREDITS OR REFUNDS (§ 18:3-2.1 to 18:3-2.23 through 18:3-2.26)
  3. Subchapter 3 - TAX RULINGS (§ 18:3-3.1 to 18:3-3.10 through 18:3-3.12)
  4. Subchapter 4 - PENALTIES (§ 18:3-4.1 to 18:3-4.4)
  5. Subchapter 5 - BONDS (§ 18:3-5.1 to 18:3-5.5)
  6. Subchapter 6 - RECORDS (§ 18:3-6.1 to 18:3-6.16 through 18:3-6.17)
  7. Subchapter 7 - REPORTS IN GENERAL (§ 18:3-7.1 to 18:3-7.13 through 18:3-7.14)
  8. Subchapter 8 - RULES AND INSTRUCTIONS CONCERNING MANUFACTURERS (§ 18:3-8.1 to 18:3-8.24 through 18:3-8.25)
  9. Subchapter 9 - RULES AND INSTRUCTIONS CONCERNING WHOLESALERS AND STATE BEVERAGE DISTRIBUTORS (§ 18:3-9.1 to 18:3-9.17 through 18:3-9.19)
  10. Subchapter 10 - RULES AND INSTRUCTIONS CONCERNING ALCOHOLIC BEVERAGE WAREHOUSE RECEIPTS LICENSEES (§ 18:3-10.1 to 18:3-10.11 through 18:3-10.12)
  11. Subchapter 11 - RULES AND INSTRUCTIONS CONCERNING PUBLIC WAREHOUSE LICENSEES (§ 18:3-11.1 to 18:3-11.13)
  12. Subchapter 12 - RULES AND INSTRUCTIONS CONCERNING TRANSPORTATION LICENSEES AND SPECIAL PERMITTEES TO TRANSPORT ALCOHOLIC BEVERAGES (§ 18:3-12.1 to 18:3-12.12 through 18:3-12.14)
  13. Subchapter 13 - SPECIAL RULES FOR PLENARY RETAIL TRANSIT LICENSEES TO WHOM THE TAX HAS BEEN PASSED (§ 18:3-13.1 to 18:3-13.17)
  14. Subchapter 14 - RULES AND REGULATIONS CONCERNING SPECIAL PERMITTEES TO SELL ALCOHOL (§ 18:3-14.1 to 18:3-14.17)
  15. Appendix A - Repealed

Notes

N.J. Admin. Code Tit. 18, ch. 3
CHAPTER SOURCE AND EFFECTIVE DATE:
Effective: 11/7/2022.
See: 54 N.J.R. 2204(a).
CHAPTER HISTORICAL NOTE:
Chapter 3, Alcoholic Beverage Tax Act--State Licensees, was adopted and became effective prior to 9/1/1969.
Pursuant to Executive Order No. 66(1978), Chapter 3, Alcoholic Beverage Tax Act--State Licensees, was readopted as R.1984 d.170, effective 4/23/1984. See: 16 N.J.R. 513(b), 16 N.J.R. 1097(b).
Pursuant to Executive Order No. 66(1978), Chapter 3, Alcoholic Beverage Tax Act--State Licensees, was readopted as R.1989 d.200, effective 3/14/1989. See: 21 N.J.R. 122(a), 21 N.J.R. 1018(a).
Pursuant to Executive Order No. 66(1978), Chapter 3, Alcoholic Beverage Tax Act--State Licensees, was readopted as R.1994 d.183, effective 3/14/1994. See: 26 N.J.R. 758(a), 26 N.J.R. 1695(a).
Pursuant to Executive Order No. 66(1978), Chapter 3, Alcoholic Beverage Tax Act--State Licensees, was readopted as R.1999 d.10, effective 12/9/1998. See: 30 N.J.R. 3607(b), 31 N.J.R. 55(a).
Chapter 3, Alcoholic Beverage Tax Act--State Licensees, was readopted as R.2003 d.483, effective 11/17/2003. See: 35 N.J.R. 2800(a), 35 N.J.R. 5551(b).
Chapter 3, Alcoholic Beverage Tax Act--State Licensees, was readopted as R.2008 d.286, effective 8/27/2008. See: 40 N.J.R. 2221(a), 40 N.J.R. 5845(a).
In accordance with N.J.S.A. 52:14B-5.1b, Chapter 3, Alcoholic Beverage Tax Act--State Licensees, was scheduled to expire on 8/27/2015. See: 43 N.J.R. 1203(a).
Chapter 3, Alcoholic Beverage Tax Act--State Licensees, was readopted as R.2016 d.016, effective 1/21/2016. As a part of R.2016 d.016, Subchapter 2, Description of Tax, Exemptions, Credits or Refunds, was renamed Description of Tax, Exemptions, Credits, or Refunds, and Appendix A was repealed, effective 2/16/2016. See: 47 N.J.R. 2429(a), 48 N.J.R. 282(d).
Chapter 3, Alcoholic Beverage Tax Act--State Licensees, was readopted, effective 11/7/2022. See: Source and Effective Date.

CHAPTER AUTHORITY:

N.J.S.A. 54:42-1 and 54:50-1.

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