|
54:10A-1
|
Short title (2012-09-26 13:37:56, 46940.000000000)
|
|
54:10A-2
|
Payment of annual franchise tax. (2013-08-14 10:33:39, 46941.000000000)
|
|
54:10A-3
|
Corporations exempt. (2018-06-29 14:41:50, 46942.000000000)
|
|
54:10A-4
|
Definitions. (2024-08-06 11:55:23, 46943.000000000)
|
|
54:10A-4.1
|
TEFA as State tax. (2012-09-26 13:37:56, 46944.000000000)
|
|
54:10A-4.2
|
Attachment of certificate to return for net operating loss carryover. (2021-02-24 14:41:51, 46945.000000000)
|
|
54:10A-4.3
|
Carryover of net operating loss for certain taxpayers. (2012-09-26 13:37:56, 46946.000000000)
|
|
54:10A-4.4
|
Definitions relative to computing entire net income and related member transactions. (2018-11-06 11:51:35, 46947.000000000)
|
|
54:10A-4.5
|
Carryover of net operating loss for privilege period as deduction; exceptions. (2021-02-24 14:41:51, 46948.000000000)
|
|
54:10A-4.6
|
Determination, entire net income, member, combined group. (2023-09-26 17:55:23, 46948.100000000)
|
|
54:10A-4.7
|
Allocation factor, taxable members, combined group. (2023-09-26 17:55:25, 46948.100100000)
|
|
54:10A-4.8
|
Combined unitary tax return filed by combined group. (2018-08-17 13:49:51, 46948.100200000)
|
|
54:10A-4.9
|
Use of alternative minimum assessment credit. (2021-02-24 14:43:20, 46948.100300000)
|
|
54:10A-4.10
|
Determination, managerial member. (2023-09-26 17:55:27, 46948.100400000)
|
|
54:10A-4.11
|
Determination, combined group, world-wide, affiliated group basis. (2023-09-26 17:55:28, 46948.100500000)
|
|
54:10A-4.12
|
Conditions for waiver of penalties, interest. (2018-08-17 13:49:57, 46948.100600000)
|
|
54:10A-4.13
|
Severability. (2018-08-17 13:49:58, 46948.100700000)
|
|
54:10A-4.14
|
Regulations. (2018-11-06 11:51:44, 46948.100800000)
|
|
54:10A-4.16
|
Corporation, receipts, sources within New Jersey, substantial nexus, Corporation Business Tax Act. (2023-09-26 17:55:28, 46948.100890000)
|
|
54:10A-4.17
|
Taxpayer, depreciation, eligible property expenditures, Corporation Business Tax Act; rules, regulations. (2024-07-30 14:52:10, 46948.100900000)
|
|
54:10A-5
|
Franchise tax. (2021-02-24 14:43:22, 46949.000000000)
|
|
54:10A-5a
|
Definitions relative to alternative minimum assessment. (2012-09-26 13:37:56, 46950.000000000)
|
|
54:10A-5b
|
Credit for air carrier, certain circumstances. (2012-09-26 13:37:56, 46951.000000000)
|
|
54:10A-5.1
|
Corporation surtax (2012-09-26 13:37:56, 46952.000000000)
|
|
54:10A-5.2
|
Determination of rate (2012-09-26 13:37:56, 46953.000000000)
|
|
54:10A-5.3
|
Recycling equipment tax credit (2012-09-26 13:37:56, 46954.000000000)
|
|
54:10A-5.4
|
Short title (2012-09-26 13:37:56, 46955.000000000)
|
|
54:10A-5.5
|
Definitions relative to new jobs investment tax credit. (2012-09-26 13:37:56, 46956.000000000)
|
|
54:10A-5.6
|
Determination of taxpayer credit allowed. (2012-09-26 13:37:56, 46957.000000000)
|
|
54:10A-5.7
|
Determination of aggregate annual credit allowed (2012-09-26 13:37:56, 46958.000000000)
|
|
54:10A-5.8
|
Qualified investment in property purchased for business relocation, expansion (2012-09-26 13:37:56, 46959.000000000)
|
|
54:10A-5.9
|
New jobs factor to determine amount of credit allowed. (2012-09-26 13:37:56, 46960.000000000)
|
|
54:10A-5.10
|
Changes affecting tax credit (2012-09-26 13:37:56, 46961.000000000)
|
|
54:10A-5.11
|
Disposal of property; treatment under act. (2012-09-26 13:37:56, 46962.000000000)
|
|
54:10A-5.12
|
Maintenance of records (2012-09-26 13:37:56, 46963.000000000)
|
|
54:10A-5.13
|
Entitlement to credit established by taxpayer (2012-09-26 13:37:56, 46964.000000000)
|
|
54:10A-5.14
|
Report to Governor, Legislature (2012-09-26 13:37:56, 46965.000000000)
|
|
54:10A-5.15
|
Provision of quarterly employment reports (2012-09-26 13:37:56, 46966.000000000)
|
|
54:10A-5.16
|
Short title (2012-09-26 13:37:56, 46967.000000000)
|
|
54:10A-5.17
|
Definitions. (2012-09-26 13:37:56, 46968.000000000)
|
|
54:10A-5.18
|
Taxpayer credit. (2012-09-26 13:37:56, 46969.000000000)
|
|
54:10A-5.19
|
Computation of tax credit (2012-09-26 13:37:56, 46970.000000000)
|
|
54:10A-5.20
|
Maintenance of records (2012-09-26 13:37:56, 46971.000000000)
|
|
54:10A-5.21
|
Required reports (2012-09-26 13:37:56, 46972.000000000)
|
|
54:10A-5.22
|
Election as a New Jersey S corporation. (2023-01-30 15:02:00, 46973.000000000)
|
|
54:10A-5.22a
|
Regulatory requirements, granting retroactive election, authorization. (2023-01-30 15:02:00, 46973.000100000)
|
|
54:10A-5.23
|
Requirements for New Jersey S corporation. (2023-01-30 15:02:05, 46974.000000000)
|
|
54:10A-5.24
|
Taxpayer credit for certain research activities. (2021-02-24 14:43:22, 46975.000000000)
|
|
54:10A-5.24a
|
Attachment of certificate to return for research and development tax credit carryover. (2012-09-26 13:37:56, 46976.000000000)
|
|
54:10A-5.24b
|
Carryover of R & D tax credit for certain taxpayers. (2012-09-26 13:37:56, 46977.000000000)
|
|
54:10A-5.25
|
Installment payments of estimated corporation business tax for certain public utilities. (2012-09-26 13:37:56, 46978.000000000)
|
|
54:10A-5.26
|
Determination of taxpayer's liability. (2012-09-26 13:37:56, 46979.000000000)
|
|
54:10A-5.27
|
Consequences of failure to distribute required Energy Tax receipts property tax relief. (2012-09-26 13:37:56, 46980.000000000)
|
|
54:10A-5.28
|
Short title. (2013-02-07 09:25:42, 46981.000000000)
|
|
54:10A-5.29
|
Definitions relative to emergency businesses. (2021-03-17 11:18:14, 46982.000000000)
|
|
54:10A-5.30
|
Taxpayer allowed credit. (2021-03-17 11:18:15, 46983.000000000)
|
|
54:10A-5.31
|
Tax credit for purchase of effluent treatment, conveyance equipment. (2012-09-26 13:37:56, 46984.000000000)
|
|
54:10A-5.32
|
Temporary regulations for effluent treatment tax credit. (2012-09-26 13:37:56, 46985.000000000)
|
|
54:10A-5.33
|
Tax credit for remediation of contaminated site. (2012-09-26 13:37:56, 46986.000000000)
|
|
54:10A-5.34
|
Eligibility for tax credit. (2012-09-26 13:37:56, 46987.000000000)
|
|
54:10A-5.35
|
Additional requirements for eligibility. (2012-09-26 13:37:56, 46988.000000000)
|
|
54:10A-5.36
|
Corporation business tax benefit certificate transfer program. (2012-09-26 13:37:56, 46989.000000000)
|
|
54:10A-5.37
|
Performance evaluation review committee; report. (2012-09-26 13:37:56, 46990.000000000)
|
|
54:10A-5.38
|
Tax credit for employment of certain handicapped persons. (2012-09-26 13:37:56, 46991.000000000)
|
|
54:10A-5.39b
|
Credit against tax imposed, qualified film production expenses. (2023-10-20 18:10:27, 46991.000100000)
|
|
54:10A-5.39
|
Corporation business tax credit for certain film production, digital media content expenses; definitions. (2012-09-26 13:37:56, 46992.000000000)
|
|
54:10A-5.39a
|
Certain tax credits prohibited. (2012-09-26 13:37:56, 46993.000000000)
|
|
54:10A-5.40
|
Imposition of surtax on liability. (2012-09-26 13:37:56, 46994.000000000)
|
|
54:10A-5.41
|
Assessment, payment of surtax. (2021-02-24 14:43:23, 46994.000100000)
|
|
54:10A-5.42
|
Credit against corporation business tax (2019-03-07 17:54:35, 46994.000200000)
|
|
54:10A-5.43
|
Tax credit for certain corporate member. (2022-03-31 16:31:05, 46994.000300000)
|
|
54:10A-5.44
|
Credit against tax imposed pursuant to C.54:10A-5. (2020-02-20 16:12:38, 46994.000400000)
|
|
54:10A-5.45
|
Tax credit for employer of employee who donates organ, bone marrow. (2020-03-11 16:13:12, 46994.000500000)
|
|
54:10A-5.46
|
Credit against certain tax. (2021-02-24 14:43:23, 46994.000600000)
|
|
54:10A-5.47
|
Credit against tax; definitions. (2021-09-16 15:01:32, 46994.000700000)
|
|
54:10A-5.48
|
Tax credit for taxpayer's purchase of unit concrete products that utilize carbon footprint-reducing technology. (2022-01-27 15:49:58, 46994.000800000)
|
|
54:10A-5.49
|
Tax credit, producer, low embodied carbon concrete, carbon capture, utilization, storage technology; requirements, qualifications. (2023-02-23 15:36:44, 46994.000900000)
|
|
54:10A-5.50
|
Tax credit, cost incurred, environmental product declaration analysis, producer, low embodied carbon concrete, carbon capture, utilization, storage te (2023-02-23 15:36:47, 46994.001000000)
|
|
54:10A-6
|
Allocation factor. (2018-08-17 13:50:19, 46995.000000000)
|
|
54:10A-6.1
|
"Operational income" defined; related corporate expenses not deductible; conditions; forms; rules. (2014-07-18 09:19:09, 46996.000000000)
|
|
54:10A-6.2
|
Determination of receipts from services, alternative minimum assessment; definitions. (2018-08-17 13:50:21, 46997.000000000)
|
|
54:10A-6.3
|
Determination of sales fraction for airline. (2012-09-26 13:37:56, 46998.000000000)
|
|
54:10A-6.4
|
Definitions. (2018-08-17 13:50:23, 46998.000100000)
|
|
54:10A-6.5
|
Computation of entire net income. (2018-08-17 13:50:24, 46998.000200000)
|
|
54:10A-7
|
"Compensation of officers and employees within state" defined (2012-09-26 13:37:56, 46999.000000000)
|
|
54:10A-8
|
Adjustment of allocation factor (2012-09-26 13:37:56, 47000.000000000)
|
|
54:10A-9
|
Taxpayer holding stock of subsidiary; deductions from net worth; "subsidiary" defined (2012-09-26 13:37:56, 47001.000000000)
|
|
54:10A-10
|
Evasion of tax; adjustments and redeterminations; obtaining information. (2018-08-17 13:50:26, 47002.000000000)
|
|
54:10A-11
|
Receivers and others subject to tax (2012-09-26 13:37:56, 47003.000000000)
|
|
54:10A-13
|
Report of changed, corrected taxable income (2012-09-26 13:37:56, 47004.000000000)
|
|
54:10A-14
|
Director may require taxpayer to submit information. (2021-02-24 14:43:30, 47005.000000000)
|
|
54:10A-14.1
|
Records available for inspection, examination. (2018-08-17 13:50:29, 47006.000000000)
|
|
54:10A-15
|
Annual tax payable; manner of payment. (2023-09-26 17:55:33, 47007.000000000)
|
|
54:10A-15.1
|
Fiscal or calendar accounting years between December 31, 1980 and December 31, 1984; schedule of installment payments (2012-09-26 13:37:56, 47008.000000000)
|
|
54:10A-15.2
|
Tax liability under $500; installment payment (2023-09-26 17:55:35, 47009.000000000)
|
|
54:10A-15.3
|
Taxpayer in bankruptcy or receivership, or with nonrecurring extraordinary gain or operating loss for year; estimate of income for installment payment (2012-09-26 13:37:56, 47010.000000000)
|
|
54:10A-15.4
|
Underpayment; amount added to tax; interest. (2023-09-26 17:55:36, 47011.000000000)
|
|
54:10A-15.5
|
Franchise tax payments (2012-09-26 13:37:56, 47012.000000000)
|
|
54:10A-15.6
|
Provisions concerning certain limited, foreign limited liability companies, computation, allocation for members. (2012-09-26 13:37:56, 47013.000000000)
|
|
54:10A-15.7
|
Provisions concerning certain limited, foreign limited partnerships, computation, allocation for partners. (2012-09-26 13:37:56, 47014.000000000)
|
|
54:10A-15.8
|
Installment payments. (2012-09-26 13:37:56, 47015.000000000)
|
|
54:10A-15.9
|
Liability of taxpayers for privilege periods beginning in CY2001. (2012-09-26 13:37:56, 47016.000000000)
|
|
54:10A-15.10
|
Regulations, forms. (2012-09-26 13:37:56, 47017.000000000)
|
|
54:10A-15.11
|
Tax payment by certain partnerships; definitions. (2023-01-30 15:02:06, 47018.000000000)
|
|
54:10A-16
|
Lien (2012-09-26 13:37:56, 47019.000000000)
|
|
54:10A-17
|
Determination of net worth, income; failure to file return. (2018-08-17 13:50:30, 47020.000000000)
|
|
54:10A-18
|
Forms; certification; S corporation, professional service corporation returns. (2012-09-26 13:37:56, 47021.000000000)
|
|
54:10A-19
|
Extension for filing returns; interest. (2012-09-26 13:37:56, 47023.000000000)
|
|
54:10A-19.1
|
Examination of returns, assessment. (2012-09-26 13:37:56, 47024.000000000)
|
|
54:10A-19.2
|
Appeal to tax court, claim for refund. (2012-09-26 13:37:56, 47025.000000000)
|
|
54:10A-19.3
|
Effective date (2012-09-26 13:37:56, 47026.000000000)
|
|
54:10A-20
|
Injunctive relief as one of remedies for collection. (2018-08-17 13:50:31, 47027.000000000)
|
|
54:10A-21
|
Failure of foreign corporation to pay tax; revocation of certificate of authority. (2018-08-17 13:50:34, 47028.000000000)
|
|
54:10A-22
|
Forfeiture of charter for failure to pay tax (2012-09-26 13:37:56, 47029.000000000)
|
|
54:10A-23
|
State tax uniform procedure law governs (2012-09-26 13:37:56, 47030.000000000)
|
|
54:10A-24
|
Annual appropriation for free public schools (2012-09-26 13:37:56, 47031.000000000)
|
|
54:10A-25
|
Partial invalidity (2012-09-26 13:37:56, 47032.000000000)
|
|
54:10A-26
|
Repeal; existing obligations not affected (2012-09-26 13:37:56, 47033.000000000)
|
|
54:10A-27
|
Rules, regulations. (2018-08-17 13:50:36, 47034.000000000)
|
|
54:10A-28
|
Effective date. (2018-08-17 13:50:39, 47035.000000000)
|
|
54:10A-29
|
Certificate; $25 per corporation (2012-09-26 13:37:56, 47036.000000000)
|
|
54:10A-30
|
Release of property from lien. (2018-08-17 13:50:40, 47037.000000000)
|
|
54:10A-31
|
Limitations; cancellation of taxes barred; rights not affected (2012-09-26 13:37:56, 47038.000000000)
|
|
54:10A-32
|
Effective date (2012-09-26 13:37:56, 47039.000000000)
|
|
54:10A-33
|
Banking corporations; collected business corporation and business personal property taxes; apportionment; certification; payment (2012-09-26 13:37:56, 47040.000000000)
|
|
54:10A-34
|
Banking corporations; annual franchise tax; deductions for international banking facilities (2018-08-17 13:50:42, 47041.000000000)
|
|
54:10A-34.1
|
Filing of returns by certain banking corporations. (2021-02-24 14:43:30, 47041.000100000)
|
|
54:10A-35
|
Banking corporation tax revenues; distribution to municipalities under L.1966, c. 135; prohibition (2012-09-26 13:37:56, 47042.000000000)
|
|
54:10A-36
|
Banking corporation defined (2012-09-26 13:37:56, 47043.000000000)
|
|
54:10A-37
|
Banking corporations; nonqualification as investment company or regulated investment company (2012-09-26 13:37:56, 47044.000000000)
|
|
54:10A-38
|
Financial business corporations; revenues from taxes, penalties and interest; apportionment to governmental units; certification; payment (2012-09-26 13:37:56, 47045.000000000)
|
|
54:10A-39
|
Financial business corporations; revenue from taxes; distribution to municipalities; prohibition (2012-09-26 13:37:56, 47046.000000000)
|
|
54:10A-40
|
Financial business corporations; tax; payment (2012-09-26 13:37:56, 47047.000000000)
|