New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 2 - NATURE OF TAX
Section 18:7-2.12 - Application of State franchise tax to corporations
Universal Citation: NJ Admin Code 18:7-2.12
Current through Register Vol. 56, No. 18, September 16, 2024
The franchise tax is imposed for all or any part of each calendar or fiscal year during which the taxpayer possessed a New Jersey franchise or otherwise has a taxable status as set forth in 18:7-1.6 or other provision of these rules.
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