Chapter 54:10a
Index
- N.J.S. § 54:10A-1 Short Title
- N.J.S. § 54:10A-2 Payment of Annual Franchise Tax
- N.J.S. § 54:10A-3 Corporations Exempt
- N.J.S. § 54:10A-4 Definitions
- N.J.S. § 54:10A-4.1 Tefa As State Tax
- N.J.S. § 54:10A-4.2 Attachment of Certificate to Return For Net Operating Loss Carryover
- N.J.S. § 54:10A-4.3 Carryover of Net Operating Loss For Certain Taxpayers
- N.J.S. § 54:10A-4.4 Definitions Relative to Computing Entire Net Income and Related Member Transactions
- N.J.S. § 54:10A-4.5 Carryover of Net Operating Loss For Privilege Period As Deduction; Exceptions
- N.J.S. § 54:10A-4.6 Determination of Entire Net Income For Member of Combined Group
- N.J.S. § 54:10A-4.7 Allocation Factor For Taxable Members Combined Group
- N.J.S. § 54:10A-4.8 Combined Unitary Tax Return Filed By Combined Group
- N.J.S. § 54:10A-4.9 Use of Alternative Minimum Assessment Credit
- N.J.S. § 54:10A-4.10 Determination of Managerial Member
- N.J.S. § 54:10A-4.11 Determination of Combined Group On World-Wide Or Affiliated Group Basis
- N.J.S. § 54:10A-4.12 Conditions For Waiver of Penalties, Interest
- N.J.S. § 54:10A-4.13 Severability
- N.J.S. § 54:10A-4.14 Regulations
- N.J.S. § 54:10A-4.15 Permitted Deductions For Computing Entire Net Income
- N.J.S. § 54:10A-5 Franchise Tax
- N.J.S. § 54:10A-5a [Repealed]
- N.J.S. § 54:10A-5b Credit For Air Carrier, Certain Circumstances
- N.J.S. § 54:10A-5.1 Corporation Surtax
- N.J.S. § 54:10A-5.2 Determination of Rate
- N.J.S. § 54:10A-5.3 Recycling Equipment Tax Credit
- N.J.S. § 54:10A-5.4 Short Title
- N.J.S. § 54:10A-5.5 Definitions
- N.J.S. § 54:10A-5.6 Determination of Taxpayer Credit Allowed
- N.J.S. § 54:10A-5.7 Determination of Aggregate Annual Credit Allowed
- N.J.S. § 54:10A-5.8 Qualified Investment In Property Purchased For Business Relocation, Expansion
- N.J.S. § 54:10A-5.9 New Jobs Factor to Determine Amount of Credit Allowed
- N.J.S. § 54:10A-5.10 Changes Affecting Tax Credit
- N.J.S. § 54:10A-5.11 Disposal of Property; Treatment Under Act
- N.J.S. § 54:10A-5.12 Maintenance of Records
- N.J.S. § 54:10A-5.13 Entitlement to Credit Established By Taxpayer
- N.J.S. § 54:10A-5.14 Report to Governor, Legislature
- N.J.S. § 54:10A-5.15 Provision of Quarterly Employment Reports
- N.J.S. § 54:10A-5.16 Short Title
- N.J.S. § 54:10A-5.17 Definitions
- N.J.S. § 54:10A-5.18 Taxpayer Credit
- N.J.S. § 54:10A-5.19 Computation of Tax Credit
- N.J.S. § 54:10A-5.20 Maintenance of Records
- N.J.S. § 54:10A-5.21 Required Reports
- N.J.S. § 54:10A-5.22 Election As a New Jersey S Corporation
- N.J.S. § 54:10A-5.22a Regulatory Requirements, Granting Retroactive Election, Authorization
- N.J.S. § 54:10A-5.23 Requirements For New Jersey S Corporation
- N.J.S. § 54:10A-5.24 Taxpayer Credit For Certain Research Activities
- N.J.S. § 54:10A-5.24a Attachment of Certificate to Return For Research and Development Tax Credit Carryover
- N.J.S. § 54:10A-5.24b Carryover of R and D Tax Credit For Certain Taxpayers
- N.J.S. § 54:10A-5.25 Installment Payments of Estimated Corporation Business Tax For Certain Public Utilities
- N.J.S. § 54:10A-5.26 Determination of Taxpayer's Liability
- N.J.S. § 54:10A-5.27 Consequences of Failure to Distribute Required Energy Tax Receipts Property Tax Relief
- N.J.S. § 54:10A-5.28 Short Title
- N.J.S. § 54:10A-5.29 Definitions Relative to Emergency Businesses
- N.J.S. § 54:10A-5.30 Taxpayer Allowed Credit
- N.J.S. § 54:10A-5.31 Tax Credit For Purchase of Effluent Treatment, Conveyance Equipment
- N.J.S. § 54:10A-5.32 Temporary Regulations For Effluent Treatment Tax Credit
- N.J.S. § 54:10A-5.33 Tax Credit For Remediation of Contaminated Site
- N.J.S. § 54:10A-5.34 Eligibility For Tax Credit
- N.J.S. § 54:10A-5.35 Additional Requirements For Eligibility
- N.J.S. § 54:10A-5.36 Corporation Business Tax Benefit Certificate Transfer Program
- N.J.S. § 54:10A-5.37 Performance Evaluation Review Committee; Report
- N.J.S. § 54:10A-5.38 Tax Credit For Employment of Certain Handicapped Persons
- N.J.S. § 54:10A-5.39 [Repealed]
- N.J.S. § 54:10A-5.39a [Repealed]
- N.J.S. § 54:10A-5.39b Credit Against Tax Imposed For Qualified Film Production Expenses
- N.J.S. § 54:10A-5.40 Imposition of Surtax On Liability
- N.J.S. § 54:10A-5.41 Assessment, Payment of Surtax
- N.J.S. § 54:10A-5.42 Credit Against Corporation Business Tax
- N.J.S. § 54:10A-5.43 Tax Credit For Certain Corporate Member
- N.J.S. § 54:10A-5.44 Credit Against Tax Imposed Pursuant to C.54:10a-5
- N.J.S. § 54:10A-5.45 Tax Credit For Employer of Employee Who Donates Organ, Bone Marrow
- N.J.S. § 54:10A-5.46 Credit Against Certain Tax
- N.J.S. § 54:10A-5.47 Credit Against Tax; Definitions
- N.J.S. § 54:10A-5.48 Tax Credit For Taxpayer's Purchase of Unit Concrete Products that Utilize Carbon Footprint-Reducing Technology
- N.J.S. § 54:10A-6 Allocation Factor
- N.J.S. § 54:10A-6.1 "Operational Income" Defined; Related Corporate Expenses Not Deductible; Conditions; Forms; Rules
- N.J.S. § 54:10A-6.2 Determination of Receipts From Services, Alternative Minimum Assessment; Definitions
- N.J.S. § 54:10A-6.3 Determination of Sales Fraction For Airline
- N.J.S. § 54:10A-6.4 Definitions
- N.J.S. § 54:10A-6.5 Computation of Entire Net Income
- N.J.S. § 54:10A-7 "Compensation of Officers and Employees Within State" Defined
- N.J.S. § 54:10A-8 Adjustment of Allocation Factor
- N.J.S. § 54:10A-9 Taxpayer Holding Stock of Subsidiary; Deductions From Net Worth; "Subsidiary" Defined
- N.J.S. § 54:10A-10 Evasion of Tax; Adjustments and Redeterminations; Obtaining Information
- N.J.S. § 54:10A-11 Receivers and Others Subject to Tax
- N.J.S. § 54:10A-13 Report of Changed, Corrected Taxable Income
- N.J.S. § 54:10A-14 Director May Require Taxpayer to Submit Information
- N.J.S. § 54:10A-14.1 Records Available For Inspection, Examination
- N.J.S. § 54:10A-15 Annual Tax Payable; Manner of Payment
- N.J.S. § 54:10A-15.1 Fiscal Or Calendar Accounting Years Between December 31, 1980 and December 31, 1984; Schedule of Installment Payments
- N.J.S. § 54:10A-15.2 Tax Liability Under $500; Installment Payment
- N.J.S. § 54:10A-15.3 Taxpayer In Bankruptcy Or Receivership, Or With Nonrecurring Extraordinary Gain Or Operating Loss For Year; Estimate of Income For Installment Payment
- N.J.S. § 54:10A-15.4 Underpayment; Amount Added to Tax; Interest
- N.J.S. § 54:10A-15.5 Franchise Tax Payments
- N.J.S. § 54:10A-15.6 Provisions Concerning Certain Limited, Foreign Limited Liability Companies, Computation, Allocation
- N.J.S. § 54:10A-15.7 Provisions Concerning Certain Limited, Foreign Limited Partnerships, Computation, Allocation
- N.J.S. § 54:10A-15.8 Installment Payments
- N.J.S. § 54:10A-15.9 Liability of Taxpayers For Privilege Periods Beginning In Cy2001
- N.J.S. § 54:10A-15.10 Regulations, Forms
- N.J.S. § 54:10A-15.11 Tax Payment By Certain Partnerships; Definitions
- N.J.S. § 54:10A-16 Lien
- N.J.S. § 54:10A-17 Determination of Net Worth, Income; Failure to File Return
- N.J.S. § 54:10A-18 Forms; Certification; S Corporation Returns
- N.J.S. § 54:10A-18.1 [Repealed]
- N.J.S. § 54:10A-19 Extension For Filing Returns; Interest
- N.J.S. § 54:10A-19.1 Examination of Returns, Assessment
- N.J.S. § 54:10A-19.2 Appeal to Tax Court, Claim For Refund
- N.J.S. § 54:10A-19.3 Effective Date
- N.J.S. § 54:10A-20 Injunctive Relief As One of Remedies For Collection
- N.J.S. § 54:10A-21 Failure of Foreign Corporation to Pay Tax; Revocation of Certificate of Authority
- N.J.S. § 54:10A-22 Forfeiture of Charter For Failure to Pay Tax
- N.J.S. § 54:10A-23 State Tax Uniform Procedure Law Governs
- N.J.S. § 54:10A-24 Annual Appropriation For Free Public Schools
- N.J.S. § 54:10A-25 Partial Invalidity
- N.J.S. § 54:10A-26 Repeal; Existing Obligations Not Affected
- N.J.S. § 54:10A-27 Rules, Regulations
- N.J.S. § 54:10A-28 Effective Date
- N.J.S. § 54:10A-29 Certificate; $25 Per Corporation
- N.J.S. § 54:10A-30 Release of Property From Lien
- N.J.S. § 54:10A-31 Limitations; Cancellation of Taxes Barred; Rights Not Affected
- N.J.S. § 54:10A-32 Effective Date
- N.J.S. § 54:10A-33 Banking Corporations; Collected Business Corporation and Business Personal Property Taxes; Apportionment; Certification; Payment
- N.J.S. § 54:10A-34 Banking Corporations; Annual Franchise Tax; Deductions For International Banking Facilities
- N.J.S. § 54:10A-34.1 Filing of Returns By Certain Banking Corporations
- N.J.S. § 54:10A-35 Banking Corporation Tax Revenues; Distribution to Municipalities Under L.1966, C.135; Prohibition
- N.J.S. § 54:10A-36 Banking Corporation Defined
- N.J.S. § 54:10A-37 Banking Corporations; Nonqualification As Investment Company Or Regulated Investment Company
- N.J.S. § 54:10A-38 Financial Business Corporations; Revenues From Taxes, Penalties and Interest; Apportionment to Governmental Units; Certification; Payment
- N.J.S. § 54:10A-39 Financial Business Corporations; Revenue From Taxes; Distribution to Municipalities; Prohibition
- N.J.S. § 54:10A-40 Financial Business Corporations; Tax; Payment
- N.J.S. § 54:10A-41 [Repealed]