New Jersey Statutes 33:1-75.1. Certain persons permitted to manufacture wine, malt alcoholic beverages at home, noncommercial premises
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Terms Used In New Jersey Statutes 33:1-75.1
- person: includes corporations, companies, associations, societies, firms, partnerships and joint stock companies as well as individuals, unless restricted by the context to an individual as distinguished from a corporate entity or specifically restricted to one or some of the above enumerated synonyms and, when used to designate the owner of property which may be the subject of an offense, includes this State, the United States, any other State of the United States as defined infra and any foreign country or government lawfully owning or possessing property within this State. See New Jersey Statutes 1:1-2
2. a. A person who is 21 years of age or older may manufacture within a home or other noncommercial premises wines or malt alcoholic beverages in quantities not exceeding 200 gallons per calendar year for the person’s personal or household use or consumption.
b. A special permit shall not be required to manufacture wines or malt alcoholic beverages pursuant to this section.
c. A person manufacturing malt alcoholic beverages pursuant to this section shall not be liable for any tax imposed under the “Alcoholic beverage tax law,” R.S.54:41-1 et seq.
L.2011, c.169, s.2.