New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 3 - COMPUTATION OF TAX
Section 18:7-3.14 - Estimated payment for fourth quarter 2002
Universal Citation: NJ Admin Code 18:7-3.14
Current through Register Vol. 56, No. 18, September 16, 2024
Notwithstanding contrary provisions of law, for the privilege period of the taxpayer beginning in calendar year 2002, an underpayment of the installment payment due on or before the 15th day of the 12th month of the period exists if the amount actually paid is less than the amount that would have been paid if the taxpayer had paid 25 percent of its actual liability for the current privilege period. The underpayment is the amount of this difference.
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