N.J. Admin. Code § 18:7-1.23

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

Section 18:7-1.23 - Definition of partnership

"Partnership" means an entity classified as a partnership for Federal income tax purposes.

N.J. Admin. Code § 18:7-1.23

Special new rule, R.2003 d.135, effective 2/27/2003 (to expire August 26, 2003).
See: 35 New Jersey Register 1573(a).
Adopted concurrent new rule, R.2003 d.370, effective 8/22/2003.
See: 35 New Jersey Register 1573(a), 35 New Jersey Register 4310(a).
Provisions of R.2003 d.135 adopted without change.