New Jersey Statutes Title 54. Taxation 54 § 39-127

a. A licensee shall, upon the discontinuance, sale, or transfer of the business or upon the cancellation, revocation or termination by law of a license pursuant to section 35 of P.L.2010, c. 22 (C.54:39-135), or as otherwise provided, within thirty days, make a report as required pursuant to P.L.2010, c. 22 (C.54:39-101 et al.) marked “Final Report,” and shall pay all taxes, penalties and interest that may be due the State except as may otherwise be provided by law.

b. The final report required by this section shall be accompanied by payment of the liability of the final month.