New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 8 - BUSINESS ALLOCATION FACTOR
Section 18:7-8.17 - Non-operational income
Universal Citation: NJ Admin Code 18:7-8.17
Current through Register Vol. 56, No. 6, March 18, 2024
Non-operational income of taxpayers is not subject to allocation but shall be specifically assigned. One hundred percent of non-operational income from taxpayers having their principal place from which the trade or business of the taxpayer is directed or managed in this State shall be specifically assigned to this State.
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