There is a newer version of the New Jersey Revised Statutes
2014 New Jersey Revised Statutes
Title 54A - NEW JERSEY GROSS INCOME TAX ACT
Section 54A:2-3 - Associations taxable as corporations
NJ Rev Stat § 54A:2-3 (2014) What's This?
54A:2-3. Associations taxable as corporations
An association, trust, or other unincorporated organization which is taxable as a corporation for Federal income tax purposes shall not be subject to tax under this act.
L.1976, c. 47, s. 54A:2-3, eff. July 8, 1976, operative Aug. 30, 1976.
Disclaimer: These codes may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.