New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 2 - NATURE OF TAX
Section 18:7-2.13 - Conditions destroying franchise and franchise tax
Universal Citation: NJ Admin Code 18:7-2.13
Current through Register Vol. 56, No. 18, September 16, 2024
(a) A domestic corporation may cease to possess a franchise as a result of proof provided to the Division of Taxation of:
1. Its
dissolution;
2. Its consolidation or
merger into another corporation;
3. The
surrender, revocation, or annulment of its charter; or
4. The expiration of the term of duration
prescribed in its charter.
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