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New Jersey Statutes, Title: 54A, NEW JERSEY GROSS INCOME TAX ACT
Chapter 2: Imposition of tax.
Section: 54A:2-3: Associations taxable as corporations
An association, trust, or other unincorporated organization which is taxable as a corporation for Federal income tax purposes shall not be subject to tax under this act.
L.1976, c. 47, s. 54A:2-3, eff. July 8, 1976, operative Aug. 30, 1976.
This section added to the Rutgers Database: 2012-09-26 13:37:57.
Older versions of 54a:2-3 (if available):
Court decisions that cite this statute:
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