New Jersey Statutes
§ 40:48C-5 — Alcoholic beverage tax
New Jersey § 40:48C-5
JurisdictionNew Jersey
Title 40MUNICIPALITIES AND COUNTIES
This text of New Jersey § 40:48C-5 (Alcoholic beverage tax) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.J. Stat. Ann. § 40:48C-5 (2026).
Text
5.No tax shall be imposed under any ordinance adopted pursuant to this article with respect to alcoholic beverages delivered to a taxpayer on or after January 1, 1996. L.1970,c.326,s.5; amended 1972,c.201,s.1; 1973,c.246,s.1; 1974,c.188,s.1; 1975,c.262,s.1; 1976,c.124,s.1; 1977,c.308,s.1; 1978,c.175,s.1; 1979,c.256,s.1; 1981,c.507,s.2; 1985,c.496,s.2; 1988,c.3,s.2; 1990,c.9,s.2; 1994,c.28,s.1.
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Nearby Sections
15
§ 40:48C-1
Imposition of taxes§ 40:48C-14
Definitions; employer; payroll§ 40:48C-16
Ordinance; contents.§ 40:48C-2
Short title§ 40:48C-3
Definitions§ 40:48C-34
Ordinances; contents; payment to municipality; use of funds; effective date of imposition of tax§ 40:48C-36
Issuance of certificate of indebtedness§ 40:48C-37
Interest and penalties on unpaid tax§ 40:48C-38
Appeal of determination of liability§ 40:48C-4
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Bluebook (online)
New Jersey § 40:48C-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/40/40%3A48C-5.