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Statutes > New Jersey Statutes > TITLE 54 - TAXATION > Section 54:43

Section 54:43

  • 54:43-1 - Tax rates
  • 54:43-1.1 - Deposit of tax collected in Alcohol Education, Rehabilitation and Enforcement Fund 
  • 54:43-1.2 - Rules, regulations 
  • 54:43-1.3 - Allocation of amounts collected 
  • 54:43-2 - No tax on beverages shipped out of state;  exception
  • 54:43-2.1 - Army or Navy personnel organizations, sales to not taxable
  • 54:43-3 - Tax to be paid but once
  • 54:43-4 - Sale of alcoholic beverage warehouse receipts not taxable sales
  • 54:43-5 - Cancellation of sale or destruction of alcoholic beverages; credit or refund of tax
  • 54:43-6 - Tax upon alcoholic beverages involved in illegal acts; persons liable;  estimate of tax liability;  other provisions invoked




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