N.J.S.A. § 54:43-1.3.
Allocation of amounts collected
5. Any amounts collected pursuant to the "Alcoholic Beverage Tax Law," R.S.54:41-1 et seq., from a restricted brewery license issued pursuant to subsection 1c. of R.S.33:1-10 shall be credited to the Governor's Council on Substance Use Disorder to be allocated exclusively to the Alliance to Prevent Alcoholism and Drug Abuse for the purpose of awarding grants to municipalities and counties as provided in subsection b. of section 7 of P.L.1989, c.51 (C.26:2BB-7).
L.1993, c.216, s.5; amended 2023, c.177, s.151.
Source: view the official text
In this chapter (10 sections)
- 54:43-1 · Tax rates
- 54:43-1.1. · Deposit of tax collected in Alcohol Education,…
- 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…
- 54:43-5. · Cancellation of sale or destruction of alcoholic beverages;…
- 54:43-6. · Tax upon alcoholic beverages involved in illegal acts;…