N.J. Stat. Ann. § 33:1-17

Before any Class A, Class B, Class D or Class E license shall be issued, each such licensee shall give a bond to the state of New Jersey, to be approved by the state tax commissioner as to form and amount, conditioned for the payment of all taxes, penalties and interest imposed by the laws of this state upon the sale or delivery of alcoholic beverages. Such bonds shall be transmitted to and be held by the state tax commissioner, and all such bonds heretofore received and now held by the commissioner of the department of alcoholic beverage control shall be transmitted forthwith to the state tax commissioner.