New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 2 - NATURE OF TAX
Section 18:7-2.6 - Subject corporations must file on the basis of a calendar year period unless otherwise permitted
Universal Citation: NJ Admin Code 18:7-2.6
Current through Register Vol. 56, No. 18, September 16, 2024
A subject corporation which is not required to file a Federal income tax return must file its corporation business tax return on the basis of a calendar year accounting period unless permission to employ a fiscal year basis has been granted in writing by the Division of Taxation upon application having been made.
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