New Jersey Administrative Code
Title 13 - LAW AND PUBLIC SAFETY
Chapter 69L - TAXES
Subchapter 1 - GROSS REVENUE TAX; INTERNET GAMING GROSS REVENUE TAX; TAXES ON SPORTS WAGERING
Section 13:69L-1.3 - Tax year
Universal Citation: NJ Admin Code 13:69L-1.3
Current through Register Vol. 56, No. 18, September 16, 2024
The tax year shall be the calendar year. In the year in which a casino operator commences gaming operations, the tax year for that casino operator shall begin with the commencement of operations and terminate on the last gaming day of the current calendar year.
Disclaimer: These regulations 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.
