New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 14 - TAX CLEARANCE
Section 18:7-14.18 - Actions not requiring the prior issuance of a Tax Clearance Certificate
Universal Citation: NJ Admin Code 18:7-14.18
Current through Register Vol. 56, No. 18, September 16, 2024
(a) A corporation may merge under the laws of New Jersey or any other jurisdiction without applying for a Tax Clearance Certificate only where the survivor is a domestic corporation or an authorized foreign corporation.
(b) A corporate dissolution before commencing business may be made without applying for a Tax Clearance Certificate pursuant to 14A:12-2(3).
(c) A dissolution of a corporation without assets may be made without applying for a Tax Clearance Certificate pursuant to 14A:12-4.1(3).
(d) See 18:7-14.2 1 for the streamlined dissolution or withdrawal procedure.
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