New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 2 - NATURE OF TAX
Section 18:7-2.2 - Calendar and fiscal years; definitions
Universal Citation: NJ Admin Code 18:7-2.2
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The term "calendar year" means an accounting period ending on December 31.
(b) The term "fiscal year" means an accounting period ending on the last day of any month other than December of a calendar year.
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