New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 21 - COMBINED RETURNS
Section 18:7-21.9 - Combined groups, combined returns, and the interrelation with other New Jersey laws
Universal Citation: NJ Admin Code 18:7-21.9
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The members of the combined group shall each be subject to N.J.S.A. 54:10A-20, 54:10A-21, and 54:11-1 et seq., on an individual basis.
(b) The members of the combined group filing a combined return in New Jersey will be individually subject to the business registration requirements at N.J.S.A. 52:32-44 for public contracts.
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