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Title: 54 - TAXATION

Chapter: 10A -

54:10A-1: Short title

54:10A-2: Payment of annual franchise tax.

54:10A-3: Corporations exempt.

54:10A-4: Definitions.

54:10A-4.1: TEFA as State tax.

54:10A-4.2: Attachment of certificate to return for net operating loss carryover

54:10A-4.3: Carryover of net operating loss for certain taxpayers.

54:10A-4.4: Definitions relative to computing entire net income and related member transactions.

54:10A-4.5: Carryover of net operating loss for privilege period as deduction.

54:10A-4.6: Determination of entire net income for member of combined group.

54:10A-4.7: Allocation factor for taxable members of combined group.

54:10A-4.8: Combined unitary tax return filed by combined group.

54:10A-4.9: Use of alternative minimum assessment credit.

54:10A-4.10: Determination of managerial member.

54:10A-4.11: Determination of combined group on world-wide or affiliated group basis.

54:10A-4.12: Conditions for waiver of penalties, interest.

54:10A-4.13: Severability.

54:10A-4.14: Regulations.

54:10A-4.15: Permitted deductions for computing entire net income.

54:10A-5: Franchise tax.

54:10A-5a: Definitions relative to alternative minimum assessment.

54:10A-5b: Credit for air carrier, certain circumstances.

54:10A-5.1: Corporation surtax

54:10A-5.2: Determination of rate

54:10A-5.3: Recycling equipment tax credit

54:10A-5.4: Short title

54:10A-5.5: Definitions relative to new jobs investment tax credit.

54:10A-5.6: Determination of taxpayer credit allowed.

54:10A-5.7: Determination of aggregate annual credit allowed

54:10A-5.8: Qualified investment in property purchased for business relocation, expansion

54:10A-5.9: New jobs factor to determine amount of credit allowed.

54:10A-5.10: Changes affecting tax credit

54:10A-5.11: Disposal of property; treatment under act.

54:10A-5.12: Maintenance of records

54:10A-5.13: Entitlement to credit established by taxpayer

54:10A-5.14: Report to Governor, Legislature

54:10A-5.15: Provision of quarterly employment reports

54:10A-5.16: Short title

54:10A-5.17: Definitions.

54:10A-5.18: Taxpayer credit.

54:10A-5.19: Computation of tax credit

54:10A-5.20: Maintenance of records

54:10A-5.21: Required reports

54:10A-5.22: Election as a New Jersey S corporation

54:10A-5.23: Requirements for New Jersey S corporation

54:10A-5.24: Taxpayer credit for certain research activities.

54:10A-5.24a: Attachment of certificate to return for research and development tax credit carryover.

54:10A-5.24b: Carryover of R & D tax credit for certain taxpayers.

54:10A-5.25: Installment payments of estimated corporation business tax for certain public utilities.

54:10A-5.26: Determination of taxpayer's liability.

54:10A-5.27: Consequences of failure to distribute required Energy Tax receipts property tax relief.

54:10A-5.28: Short title.

54:10A-5.29: Definitions relative to small New Jersey-based high-technology businesses.

54:10A-5.30: Taxpayer allowed credit.

54:10A-5.31: Tax credit for purchase of effluent treatment, conveyance equipment.

54:10A-5.32: Temporary regulations for effluent treatment tax credit.

54:10A-5.33: Tax credit for remediation of contaminated site.

54:10A-5.34: Eligibility for tax credit.

54:10A-5.35: Additional requirements for eligibility.

54:10A-5.36: Corporation business tax benefit certificate transfer program.

54:10A-5.37: Performance evaluation review committee; report.

54:10A-5.38: Tax credit for employment of certain handicapped persons.

54:10A-5.39b: Credit against tax imposed for qualified film production expenses.

54:10A-5.39: Corporation business tax credit for certain film production, digital media content expenses; definitions.

54:10A-5.39a: Certain tax credits prohibited.

54:10A-5.40: Imposition of surtax on liability.

54:10A-5.41: Assessment, payment of surtax.

54:10A-6: Allocation factor.

54:10A-6.1: "Operational income" defined; related corporate expenses not deductible; conditions; forms; rules.

54:10A-6.2: Determination of receipts from services, alternative minimum assessment; definitions.

54:10A-6.3: Determination of sales fraction for airline.

54:10A-6.4: Definitions.

54:10A-6.5: Computation of entire net income.

54:10A-7: "Compensation of officers and employees within state" defined

54:10A-8: Adjustment of allocation factor

54:10A-9: Taxpayer holding stock of subsidiary; deductions from net worth; "subsidiary" defined

54:10A-10: Evasion of tax; adjustments and redeterminations; obtaining information.

54:10A-11: Receivers and others subject to tax

54:10A-13: Report of changed, corrected taxable income

54:10A-14: Copies of information may be demanded by director; records to be kept; securing information.

54:10A-14.1: Records available for inspection, examination

54:10A-15: Annual tax payable; manner of payment.

54:10A-15.1: Fiscal or calendar accounting years between December 31, 1980 and December 31, 1984; schedule of installment payments

54:10A-15.2: Tax liability under $500; installment payment

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

54:10A-15.4: Underpayment; amount added to tax; interest.

54:10A-15.5: Franchise tax payments

54:10A-15.6: Provisions concerning certain limited, foreign limited liability companies, computation, allocation for members.

54:10A-15.7: Provisions concerning certain limited, foreign limited partnerships, computation, allocation for partners.

54:10A-15.8: Installment payments.

54:10A-15.9: Liability of taxpayers for privilege periods beginning in CY2001.

54:10A-15.10: Regulations, forms.

54:10A-15.11: Tax payment by certain partnerships; definitions.

54:10A-16: Lien

54:10A-17: Period other than covered by report to federal treasury department or less than 12 calendar months; failure to file or make payment

54:10A-18: Forms; certification; S corporation, professional service corporation returns.

54:10A-18.1: Consolidated return filed by air carrier.

54:10A-19: Extension for filing returns; interest.

54:10A-19.1: Examination of returns, assessment.

54:10A-19.2: Appeal to tax court, claim for refund.

54:10A-19.3: Effective date

54:10A-20: Injunctive relief as one of remedies for collection

54:10A-21: Foreign corporations; revocation of certificate for failure to pay tax; other remedies unimpaired

54:10A-22: Forfeiture of charter for failure to pay tax

54:10A-23: State tax uniform procedure law governs

54:10A-24: Annual appropriation for free public schools

54:10A-25: Partial invalidity

54:10A-26: Repeal; existing obligations not affected

54:10A-27: Rules and regulations

54:10A-28: Effective date

54:10A-29: Certificate; $25 per corporation

54:10A-30: Release of property from lien for corporation franchise taxes

54:10A-31: Limitations; cancellation of taxes barred; rights not affected

54:10A-32: Effective date

54:10A-33: Banking corporations; collected business corporation and business personal property taxes; apportionment; certification; payment

54:10A-34: Banking corporations; annual franchise tax; deductions for international banking facilities

54:10A-35: Banking corporation tax revenues; distribution to municipalities under L.1966, c. 135; prohibition

54:10A-36: Banking corporation defined

54:10A-37: Banking corporations; nonqualification as investment company or regulated investment company

54:10A-38: Financial business corporations; revenues from taxes, penalties and interest; apportionment to governmental units; certification; payment

54:10A-39: Financial business corporations; revenue from taxes; distribution to municipalities; prohibition

54:10A-40: Financial business corporations; tax; payment