New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 21 - COMBINED RETURNS
Section 18:7-21.22 - Application of other rules unaffected
Universal Citation: NJ Admin Code 18:7-21.22
Current through Register Vol. 56, No. 6, March 18, 2024
All other rules pursuant to this chapter shall be otherwise unaffected; provided, however, any statute, rule, or regulation in the Corporation Business Tax Act or this chapter that is inconsistent with this subchapter, as applied to taxpayers that are members of a combined group reporting on a combined return, shall not apply to New Jersey combined returns only, but shall not affect the taxpayers reported on a combined return if and when the taxpayer has to also file a separate return.
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