New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 2 - NATURE OF TAX
Section 18:7-2.8 - Effect of failure by a corporation to submit proof of an established fiscal year accounting period
Universal Citation: NJ Admin Code 18:7-2.8
Current through Register Vol. 56, No. 18, September 16, 2024
Every corporation which has not submitted satisfactory proof to the Division of Taxation that it is operating on a basis other than a calendar year accounting period for Federal income tax purposes, shall be deemed to be operating on the basis of a calendar year accounting period.
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