N.J. Admin. Code § 18:7-2.13

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

Section 18:7-2.13 - Conditions destroying franchise and franchise tax

(a) A domestic corporation may cease to possess a franchise as a result of proof provided to the Division of Taxation of:

1. Its dissolution;

2. Its consolidation or merger into another corporation;

3. The surrender, revocation, or annulment of its charter; or

4. The expiration of the term of duration prescribed in its charter.

N.J. Admin. Code § 18:7-2.13

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