N.J. Admin. Code § 18:7-2.12

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

Section 18:7-2.12 - Application of State franchise tax to corporations

The franchise tax is imposed for all or any part of each calendar or fiscal year during which the taxpayer possessed a New Jersey franchise or otherwise has a taxable status as set forth in 18:7-1.6 or other provision of these rules.

N.J. Admin. Code § 18:7-2.12

Amended by R.1994 d.186, effective 4/18/1994. See: 26 N.J.R. 761(a), 26 N.J.R. 1696(b).
Special amendment, R.2003 d.135, effective 2/27/2003 (to expire August 26, 2003).
See: 35 N.J.R. 1573(a).
Substituted "N.J.A.C. 18:7-1.6 or other provision of these rules" for "N.J.A.C. 18:7-1.16".
Adopted concurrent amendment, R.2003 d.370, effective 8/22/2003.
See: 35 N.J.R. 1573(a), 35 N.J.R. 4310(a).
Provisions of R.2003 d.135 adopted without change.