New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 18 - ALTERNATIVE MINIMUM ASSESSMENT
- Section 18:7-18.1 - Definitions
- Section 18:7-18.2 - Alternative minimum assessment
- Section 18:7-18.3 - Taxpayers not subject to the alternative minimum assessment
- Section 18:7-18.4 - Calculation of the alternative minimum assessment
- Section 18:7-18.5 - Alternative minimum assessment credits
- Section 18:7-18.6 - Gross receipts calculation; agency businesses
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