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New Jersey Statutes, Title: 54, TAXATION

    Chapter 50: General powers of commissioner

      Section: 54:50-12: Definitions

           1. As used in P.L.1973, c.367 (C.54:50-12 et seq.):

a. "taxes" means all taxes, fees, penalties, and interest owing under any State tax law;

b. "foreign corporation" means any corporation other than a domestic corporation which is subject to taxation under any State tax law;

c. "business entity" means a corporation, partnership or limited liability company, whether organized under the laws of this State or under the laws of any other state or foreign jurisdiction, which is subject to taxation under any State tax law.

L.1973,c.367,s.1; amended 1995,c.279,s.22.



This section added to the Rutgers Database: 2012-09-26 13:37:57.






Older versions of 54:50-12 (if available):



Court decisions that cite this statute: CLICK HERE.