Section 54:43
- 54:43-1 - Tax rates
- 54:43-1.1 - Deposit of tax collected in Alcohol Education, Rehabilitation and Enforcement FundÂ
- 54:43-1.2 - Rules, regulationsÂ
- 54:43-1.3 - Allocation of amounts collectedÂ
- 54:43-2 - No tax on beverages shipped out of state;Â 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;Â estimate of tax liability;Â other provisions invoked