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New Jersey Statutes, Title: 54, TAXATION
Chapter 10a:
Section: 54:10a-15.5: Franchise tax payments
Telecommunications carriers other than local exchange telephone companies shall be required to file and remit installment payments of franchise tax pursuant to subsection (f) of section 15 of the Corporation Business Tax Act (1945), P.L. 1945, c. 162 (C. 54:10A-15) during the calendar year in which this section takes effect and the provisions of subsection d. of section 5 of P.L. 1981, c. 184 (C. 54:10A-15.4) shall not apply to such taxpayers during that year.
L. 1989, c. 2, s. 8.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:10a-15.5 (if available):
Court decisions that cite this statute:
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