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62 chapters · 2,087 sections in this title.
N.J.S.A. 54:43-1 Tax rates.
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54:43-1 Tax rates. 54:43-1. Tax rates. There are hereby levied and imposed upon any sale of alcoholic beverages made within this State or upon any delivery of alcoholic beverages made within or into this State the following excise taxes: a. Beer--From July 1, 1990 through June 30…
N.J.S.A. 54:43-1.1 Deposit of tax collected in Alcohol Education, Rehabilitation and Enforcement Fund
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54:43-1.1. Deposit of tax collected in Alcohol Education, Rehabilitation and Enforcement Fund Beginning on July 1, 1992, there shall annually be deposited in the Alcohol Education, Rehabilitation and Enforcement Fund established pursuant to section 3 of P.L.1983, c.531 (C.26:2B-3…
N.J.S.A. 54:43-1.2 Rules, regulations
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54:43-1.2. Rules, regulations The Director of the Division of Alcoholic Beverage Control in the Department of Law and Public Safety in conjunction with the Director of the Division of Taxation, is authorized to make, enforce, repeal or amend any administrative rule or regulation …
N.J.S.A. 54:43-1.3 Allocation of amounts collected.
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54:43-1.3. Allocation of amounts collected. 5. Any amounts collected pursuant to the "Alcoholic Beverage Tax Law," R.S.54:41-1 et seq., from a restricted brewery license issued pursuant to subsection 1c. of R.S.33:1-10 shall be credited to the Governor's Council on Substance Use …
