New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 2 - NATURE OF TAX
Section 18:7-2.10 - Period of application of tax
Universal Citation: NJ Admin Code 18:7-2.10
Current through Register Vol. 56, No. 6, March 18, 2024
The tax is imposed for each calendar or fiscal period of the taxpayer, or any part thereof, during which the taxpayer had a taxable status as described in N.J.A.C. 18:7-1.6.
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