New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 35 - NEW JERSEY GROSS INCOME TAX
Subchapter 11 - FILING FEE PAYMENTS BY PARTNERSHIPS
Section 18:35-11.4 - Installment payment
Universal Citation: NJ Admin Code 18:35-11.4
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Each entity required to make a payment of the partnership filing fee shall, on or before the 15th day of the fourth month of its fiscal year, make an installment payment of its filing fee for the succeeding return period. The amount of the installment payment is 50 percent of the amount required to be paid for the current fiscal year.
(b) In the year a partnership dissolves a 50 percent repayment of the filing fee liability for the succeeding year is not required.
1. For example, if a partnership
dissolves during the calendar year, the 50 percent prepayment of the $ 150.00 per
partner filing fee for the subsequent calendar year is not required, provided the
partnership properly checks the box at the top of Form NJ-1065 signifying that it is
a final return.
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