New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 21 - COMBINED RETURNS
Section 18:7-21.29 - Change in combined group composition

Universal Citation: NJ Admin Code 18:7-21.29

Current through Register Vol. 56, No. 18, September 16, 2024

(a) Members of a combined group shall notify the Director of a change in the combined group where a member dissolves, a merger of any kind occurs, a member withdraws from the group, a member ceases doing business, a member of the group is acquired by a third party not in the group, or additional members enter the group that are required to be included. Such notice shall be submitted in written form, as determined by the Director, not later than the due date, or, if an extension of time to file has been requested and granted, not later than the extended due date of the combined unitary tax return for the privilege period in which a change in the combined group occurs. See N.J.S.A. 54:10A-4.10.h.

(b) Such notification shall satisfy the requirements at N.J.A.C. 18:7-14.1 through 14.5.

(c) Subsections (a) and (b) above shall also apply to elective combined returns.

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