24:6I-48.6 Sale of intoxicating hemp beverages, excise tax.
13. a. There is hereby levied and imposed an excise tax in the amount of $3.75 per gallon upon the wholesale sale of any intoxicating hemp beverages within this State or upon any delivery of intoxicating hemp beverages made to a location within this State. b. The revenue generated from the fees imposed in accordance with this section shall be paid to the State Treasurer for deposit in the General Fund. L.2025, c.215, s.13.