Statutes, codes, and regulations
New Jersey Administrative Code
Title 18 - TREASURY - TAXATIONChapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 2 - NATURE OF TAX
Section 18:7-2.6 - Subject corporations must file on the basis of a calendar year period unless otherwise permitted

N.J. Admin. Code § 18:7-2.6

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Current through Register Vol. 56, No. 24, December 18, 2024
Section 18:7-2.6 - Subject corporations must file on the basis of a calendar year period unless otherwise permitted

A subject corporation which is not required to file a Federal income tax return must file its corporation business tax return on the basis of a calendar year accounting period unless permission to employ a fiscal year basis has been granted in writing by the Division of Taxation upon application having been made.

N.J. Admin. Code § 18:7-2.6

Amended by 49 N.J.R. 1694(a), effective 6/19/2017