New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 8 - BUSINESS ALLOCATION FACTOR
- Section 18:7-8.1 - Business allocation factor; computation
- Section 18:7-8.2 - Method of arithmetic computation required
- Section 18:7-8.3 - Right of Director to independently compute allocation factor
- Section 18:7-8.4 - Property fraction; "tangible personal property"; definition and scope; special situations
- Section 18:7-8.5 - Business allocation factor; property fraction derived from average values
- Section 18:7-8.6 - Average value; computation period
- Section 18:7-8.7 - Business allocation factor; determination of receipts fraction
- Section 18:7-8.8 - Scope of allocable receipts
- Section 18:7-8.9 - Receipts from sales of capital assets; when includible
- Section 18:7-8.10 - Receipts; compensation for services; allocation for certain special industries
- Section 18:7-8.10A - Receipts from services in the State; allocation for certain special industries
- Section 18:7-8.11 - Receipts; rents and royalties
- Section 18:7-8.12 - Other business receipts
- Section 18:7-8.13 - Business allocation factor; payroll fraction
- Section 18:7-8.14 - Definition of officers and employees
- Section 18:7-8.15 - Compensation of officers and employees within New Jersey
- Section 18:7-8.16 - Allocation: international banking facilities
- Section 18:7-8.17 - Non-operational income
- Section 18:7-8.18 - Reserved
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