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2018 New Jersey Revised Statutes
Title 54 - TAXATION
Chapter 10A
- Section 54:10A-1 - Short title
- Section 54:10A-2 - Payment of annual franchise tax.
- Section 54:10A-3 - Corporations exempt.
- Section 54:10A-4 - Definitions.
- Section 54:10A-4.1 - TEFA as State tax.
- Section 54:10A-4.2 - Attachment of certificate to return for net operating loss carryover
- Section 54:10A-4.3 - Carryover of net operating loss for certain taxpayers.
- Section 54:10A-4.4 - Definitions relative to computing entire net income and related member transactions.
- Section 54:10A-4.5 - Carryover of net operating loss for privilege period as deduction.
- Section 54:10A-4.6 - Determination of entire net income for member of combined group.
- Section 54:10A-4.7 - Allocation factor for taxable members of combined group.
- Section 54:10A-4.8 - Combined unitary tax return filed by combined group.
- Section 54:10A-4.9 - Use of alternative minimum assessment credit.
- Section 54:10A-4.10 - Determination of managerial member.
- Section 54:10A-4.11 - Determination of combined group on world-wide or affiliated group basis.
- Section 54:10A-4.12 - Conditions for waiver of penalties, interest.
- Section 54:10A-4.13 - Severability.
- Section 54:10A-4.14 - Regulations.
- Section 54:10A-4.15 - Permitted deductions for computing entire net income.
- Section 54:10A-5 - Franchise tax.
- Section 54:10A-5a - Definitions relative to alternative minimum assessment.
- Section 54:10A-5b - Credit for air carrier, certain circumstances.
- Section 54:10A-5.1 - Corporation surtax
- Section 54:10A-5.2 - Determination of rate
- Section 54:10A-5.3 - Recycling equipment tax credit
- Section 54:10A-5.4 - Short title
- Section 54:10A-5.5 - Definitions relative to new jobs investment tax credit.
- Section 54:10A-5.6 - Determination of taxpayer credit allowed.
- Section 54:10A-5.7 - Determination of aggregate annual credit allowed
- Section 54:10A-5.8 - Qualified investment in property purchased for business relocation, expansion
- Section 54:10A-5.9 - New jobs factor to determine amount of credit allowed.
- Section 54:10A-5.10 - Changes affecting tax credit
- Section 54:10A-5.11 - Disposal of property; treatment under act.
- Section 54:10A-5.12 - Maintenance of records
- Section 54:10A-5.13 - Entitlement to credit established by taxpayer
- Section 54:10A-5.14 - Report to Governor, Legislature
- Section 54:10A-5.15 - Provision of quarterly employment reports
- Section 54:10A-5.16 - Short title
- Section 54:10A-5.17 - Definitions.
- Section 54:10A-5.18 - Taxpayer credit.
- Section 54:10A-5.19 - Computation of tax credit
- Section 54:10A-5.20 - Maintenance of records
- Section 54:10A-5.21 - Required reports
- Section 54:10A-5.22 - Election as a New Jersey S corporation
- Section 54:10A-5.23 - Requirements for New Jersey S corporation
- Section 54:10A-5.24 - Taxpayer credit for certain research activities.
- Section 54:10A-5.24a - Attachment of certificate to return for research and development tax credit carryover.
- Section 54:10A-5.24b - Carryover of R & D tax credit for certain taxpayers.
- Section 54:10A-5.25 - Installment payments of estimated corporation business tax for certain public utilities.
- Section 54:10A-5.26 - Determination of taxpayer's liability.
- Section 54:10A-5.27 - Consequences of failure to distribute required Energy Tax receipts property tax relief.
- Section 54:10A-5.28 - Short title.
- Section 54:10A-5.29 - Definitions relative to small New Jersey-based high-technology businesses.
- Section 54:10A-5.30 - Taxpayer allowed credit.
- Section 54:10A-5.31 - Tax credit for purchase of effluent treatment, conveyance equipment.
- Section 54:10A-5.32 - Temporary regulations for effluent treatment tax credit.
- Section 54:10A-5.33 - Tax credit for remediation of contaminated site.
- Section 54:10A-5.34 - Eligibility for tax credit.
- Section 54:10A-5.35 - Additional requirements for eligibility.
- Section 54:10A-5.36 - Corporation business tax benefit certificate transfer program.
- Section 54:10A-5.37 - Performance evaluation review committee; report.
- Section 54:10A-5.38 - Tax credit for employment of certain handicapped persons.
- Section 54:10A-5.39b - Credit against tax imposed for qualified film production expenses.
- Section 54:10A-5.39 - Corporation business tax credit for certain film production, digital media content expenses; definitions.
- Section 54:10A-5.39a - Certain tax credits prohibited.
- Section 54:10A-5.40 - Imposition of surtax on liability.
- Section 54:10A-5.41 - Assessment, payment of surtax.
- Section 54:10A-6 - Allocation factor.
- Section 54:10A-6.1 - "Operational income" defined; related corporate expenses not deductible; conditions; forms; rules.
- Section 54:10A-6.2 - Determination of receipts from services, alternative minimum assessment; definitions.
- Section 54:10A-6.3 - Determination of sales fraction for airline.
- Section 54:10A-6.4 - Definitions.
- Section 54:10A-6.5 - Computation of entire net income.
- Section 54:10A-7 - "Compensation of officers and employees within state" defined
- Section 54:10A-8 - Adjustment of allocation factor
- Section 54:10A-9 - Taxpayer holding stock of subsidiary; deductions from net worth; "subsidiary" defined
- Section 54:10A-10 - Evasion of tax; adjustments and redeterminations; obtaining information.
- Section 54:10A-11 - Receivers and others subject to tax
- Section 54:10A-13 - Report of changed, corrected taxable income
- Section 54:10A-14 - Copies of information may be demanded by director; records to be kept; securing information.
- Section 54:10A-14.1 - Records available for inspection, examination
- Section 54:10A-15 - Annual tax payable; manner of payment.
- Section 54:10A-15.1 - Fiscal or calendar accounting years between December 31, 1980 and December 31, 1984; schedule of installment payments
- Section 54:10A-15.2 - Tax liability under $500; installment payment
- Section 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
- Section 54:10A-15.4 - Underpayment; amount added to tax; interest.
- Section 54:10A-15.5 - Franchise tax payments
- Section 54:10A-15.6 - Provisions concerning certain limited, foreign limited liability companies, computation, allocation for members.
- Section 54:10A-15.7 - Provisions concerning certain limited, foreign limited partnerships, computation, allocation for partners.
- Section 54:10A-15.8 - Installment payments.
- Section 54:10A-15.9 - Liability of taxpayers for privilege periods beginning in CY2001.
- Section 54:10A-15.10 - Regulations, forms.
- Section 54:10A-15.11 - Tax payment by certain partnerships; definitions.
- Section 54:10A-16 - Lien
- Section 54:10A-17 - Period other than covered by report to federal treasury department or less than 12 calendar months; failure to file or make payment
- Section 54:10A-18 - Forms; certification; S corporation, professional service corporation returns.
- Section 54:10A-18.1 - Consolidated return filed by air carrier.
- Section 54:10A-19 - Extension for filing returns; interest.
- Section 54:10A-19.1 - Examination of returns, assessment.
- Section 54:10A-19.2 - Appeal to tax court, claim for refund.
- Section 54:10A-19.3 - Effective date
- Section 54:10A-20 - Injunctive relief as one of remedies for collection
- Section 54:10A-21 - Foreign corporations; revocation of certificate for failure to pay tax; other remedies unimpaired
- Section 54:10A-22 - Forfeiture of charter for failure to pay tax
- Section 54:10A-23 - State tax uniform procedure law governs
- Section 54:10A-24 - Annual appropriation for free public schools
- Section 54:10A-25 - Partial invalidity
- Section 54:10A-26 - Repeal; existing obligations not affected
- Section 54:10A-27 - Rules and regulations
- Section 54:10A-28 - Effective date
- Section 54:10A-29 - Certificate; $25 per corporation
- Section 54:10A-30 - Release of property from lien for corporation franchise taxes
- Section 54:10A-31 - Limitations; cancellation of taxes barred; rights not affected
- Section 54:10A-32 - Effective date
- Section 54:10A-33 - Banking corporations; collected business corporation and business personal property taxes; apportionment; certification; payment
- Section 54:10A-34 - Banking corporations; annual franchise tax; deductions for international banking facilities
- Section 54:10A-35 - Banking corporation tax revenues; distribution to municipalities under L.1966, c. 135; prohibition
- Section 54:10A-36 - Banking corporation defined
- Section 54:10A-37 - Banking corporations; nonqualification as investment company or regulated investment company
- Section 54:10A-38 - Financial business corporations; revenues from taxes, penalties and interest; apportionment to governmental units; certification; payment
- Section 54:10A-39 - Financial business corporations; revenue from taxes; distribution to municipalities; prohibition
- Section 54:10A-40 - Financial business corporations; tax; payment
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