62 chapters · 2,087 sections in this title.
N.J.S.A. 54:41-1 Short title
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54:41-1. Short title This subtitle shall be known as the "Alcoholic beverage tax law."
N.J.S.A. 54:41-2 Definitions
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54:41-2. Definitions 54:41-2. As used in this subtitle: "Alcoholic beverages" means liquors, beer, wines and sparkling wine, as defined in this section. "Beer" means beer, lager beer, ale, stout, porter, and all similar fermented malt beverages having an alcoholic content of one-…
N.J.S.A. 54:41-3 Interest of employees in alcoholic beverage business prohibited; suspension or dismissal
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54:41-3. Interest of employees in alcoholic beverage business prohibited; suspension or dismissal No officer or employee of the division of the state tax department which shall be concerned with the administration of the provisions of this subtitle, shall directly or indirectly, …
N.J.S.A. 54:41-4 Expense of administration; appropriations
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54:41-4. Expense of administration; appropriations The expense of administering this subtitle shall be paid by the treasurer upon the vouchers of the commissioner, out of the moneys collected pursuant to the provisions of this subtitle. Provision shall be made for the administrat…