New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 11 - RETURNS
Section 18:7-11.11 - Returns required to be filed by corporation ceasing to be subject to tax

Universal Citation: NJ Admin Code 18:7-11.11

Current through Register Vol. 56, No. 18, September 16, 2024

(a) A domestic corporation that ceases to possess its franchise is required to file a return covering each year or period for which no return was previously filed.

(b) A foreign corporation that surrenders its authority to do business or otherwise ceases to have a taxable status in New Jersey is required to file a return covering each year or period for which no return was filed.

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