New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 1 - CORPORATIONS SUBJECT TO TAX UNDER THE ACT
Section 18:7-1.1 - Corporation business tax; general provisions
Universal Citation: NJ Admin Code 18:7-1.1
Current through Register Vol. 56, No. 18, September 16, 2024
For all returns where the accounting period begins after June 30, 1986, the tax is measured by the portion of entire net income allocable to New Jersey, subject to the minimum tax described in 18:7-3.4(c).
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