There is a newer version of the New Jersey Revised Statutes
2013 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 (2013) 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.
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