N.J. Admin. Code § 18:7-2.8

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

Section 18:7-2.8 - Effect of failure by a corporation to submit proof of an established fiscal year accounting period

Every corporation which has not submitted satisfactory proof to the Division of Taxation that it is operating on a basis other than a calendar year accounting period for Federal income tax purposes, shall be deemed to be operating on the basis of a calendar year accounting period.

N.J. Admin. Code § 18:7-2.8

Amended by R.1979 d.45, effective 2/6/1979.
See: 11 N.J.R. 40(d), 11 N.J.R. 150(b).