New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 3 - COMPUTATION OF TAX
- Section 18:7-3.1 - General bases for computation of tax
- Section 18:7-3.2 - Reserved
- Section 18:7-3.3 - Reserved
- Section 18:7-3.4 - Minimum tax of separate return filers
- Section 18:7-3.5 - Reserved
- Section 18:7-3.6 - Tax rates-corporations, S corporations
- Section 18:7-3.7 - Reserved
- Section 18:7-3.8 - Investment company; tax self-assessed and payable
- Section 18:7-3.9 - Reserved
- Section 18:7-3.10 - Regulated investment company; tax payable
- Section 18:7-3.11 - Reserved
- Section 18:7-3.12 - Method of accounting
- Section 18:7-3.13 - Estimated tax
- Section 18:7-3.14 - Estimated payment for fourth quarter 2002
- Section 18:7-3.15 - Interest on underpayment of installment payments
- Section 18:7-3.16 - Banking corporations and financial business corporations
- Section 18:7-3.17 - Tax credits
- Section 18:7-3.18 - Reserved
- Section 18:7-3.19 - Reserved
- Section 18:7-3.20 - Reserved
- Section 18:7-3.21 - Manufacturing equipment and employment investment tax credit
- Section 18:7-3.22 - New jobs investment tax credit
- Section 18:7-3.23 - Research credit for privilege periods beginning before January 1, 2018
- Section 18:7-3.23A - New Jersey research credit for privilege periods beginning on and after January 1, 2018
- Section 18:7-3.24 - Reserved
- Section 18:7-3.25 - Computation of the tax on dividends included in entire net income for privilege periods beginning on and after January 1, 2017, but beginning before January 1, 2019
- Section 18:7-3.26 - Additional estimated payments resulting from P.L. 2018, c. 48, and P.L. 2020, c. 118
- Section 18:7-3.27 - Tax rate for privilege periods ending on and after July 31, 2019
- Section 18:7-3.28 - Tiered Subsidiary Dividend Pyramid Tax Credit
- Section 18:7-3.29 - Surtax imposed pursuant to N.J.S.A. 54:10A-5.41 for privilege periods beginning on or after January 1, 2018
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