N.J. Admin. Code § 18:7-1.1

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:7-1.1 - Corporation business tax; general provisions

For all returns where the accounting period begins after June 30, 1986, the tax is measured by the portion of entire net income allocable to New Jersey, subject to the minimum tax described in 18:7-3.4(c).

N.J. Admin. Code § 18:7-1.1

Amended by R.1970 d.121, effective 10/5/1970.
See: 2 N.J.R. 78(a), 2 N.J.R. 95(a).
Amended by R.1979 d.45, effective 2/6/1979.
See: 11 N.J.R. 40(d), 11 N.J.R. 150(b).
Amended by R.1983 d.62, effective 3/7/1983.
See: 14 N.J.R. 1206(a), 15 N.J.R. 343(d).
Added "accounting period before July 1, 1986" to (a). Added "accounting period before April 1, 1983" to (a)1.i and ii. Added (3) to (a). Also added (b).
Amended by R.1994 d.186, effective 4/18/1994.
See: 26 N.J.R. 761(a), 26 N.J.R. 1696(b).