§ 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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Terms Used In New Jersey Statutes > Title 54 > Chapter 43 - Tax Rates

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • 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
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • State: extends to and includes any State, territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
  • Statute: A law passed by a legislature.