|
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. (2024-04-19 16:45:59,46943.000000000) |
|
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-4.15 |
Permitted deductions for computing entire net income. (2018-11-06 11:51:45,46948.100900000) |
|
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) |