N.J. Admin. Code § 18:7-5.16

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:7-5.16 - Effect of audit adjustments

An audit adjustment to entire net income shall serve to revise the amount of any net operating loss for the year of the change and the net operating loss carryover to which it relates.

N.J. Admin. Code § 18:7-5.16

New Rule, R.1986 d.26, effective 2/3/1986.
See: 17 New Jersey Register 2096(a), 18 New Jersey Register 309(a).