New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 1 - CORPORATIONS SUBJECT TO TAX UNDER THE ACT
Section 18:7-1.10 - Foreign corporations engaged in interstate commerce
Universal Citation: NJ Admin Code 18:7-1.10
Current through Register Vol. 56, No. 18, September 16, 2024
A foreign corporation, which falls into any of the taxable categories subjecting a corporation to tax, as enumerated in N.J.A.C. 18:7-1.6, is subject to the corporation business tax, notwithstanding its business is wholly or partly in interstate commerce.
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