New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 18 - ALTERNATIVE MINIMUM ASSESSMENT
Section 18:7-18.3 - Taxpayers not subject to the alternative minimum assessment
Universal Citation: NJ Admin Code 18:7-18.3
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Corporations that are subject to tax under 54:10A-5 but that are not subject to the alternative minimum assessment are:
1. New
Jersey S corporations;
2. Investment
companies;
3. Professional corporations
organized pursuant to
14A:17-1 et seq. or a similar
corporation for profit organized to render professional services under the laws of
another state; or
4. A person operating
as a cooperative under
26 U.S.C. §§
1381 et seq.
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