a. (Deleted by amendment, P.L.2011, c.169).
b. The director may, subject to rules and regulations, issue special permits authorizing the manufacture of wines in an instructional winemaking facility by a person who is 21 years of age or older, residing within or without this State, in quantities not exceeding 200 gallons per calendar year for the person's personal or household use or consumption.
c. The director shall, by regulation, establish a reasonable fee to cover the costs incurred in issuing the special permits required by this section.
d. A person manufacturing wines pursuant to this section shall not be liable for any tax imposed under the "Alcoholic beverage tax law," R.S.54:41-1 et seq.