New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 1 - CORPORATIONS SUBJECT TO TAX UNDER THE ACT
Section 18:7-1.19 - Definition of New Jersey S corporation
Universal Citation: NJ Admin Code 18:7-1.19
Current through Register Vol. 56, No. 24, December 18, 2024
"New Jersey S corporation" means a corporation that is an S corporation which has made a valid election pursuant to section 3 of P.L. 1993, c.173 (N.J.S.A. 54:10A-5.22); and which has been an S corporation continuously since the effective date of the valid election made pursuant to section 3 of P.L. 1993, c.173 (N.J.S.A. 54:10A-5.22).
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