Chapter 7 - CORPORATION BUSINESS TAX ACT
- Subchapter 1 - CORPORATIONS SUBJECT TO TAX UNDER THE ACT (§§ 18:7-1.1 — 18:7-1.25)
- Subchapter 2 - NATURE OF TAX (§§ 18:7-2.1 — 18:7-2.14)
- Subchapter 3 - COMPUTATION OF TAX (§§ 18:7-3.1 — 18:7-3.29)
- Subchapter 3A - URBAN ENTERPRISE ZONES ACT (§§ 18:7-3A.1 — 18:7-3A.5)
- Subchapter 3B - RESERVED (§§ 18:7-3B.1 — 18:7-3B.8)
- Subchapter 4 - RESERVED (§§ 18:7-4.1 — 18:7-4.18)
- Subchapter 5 - ENTIRE NET INCOME; DEFINITION, COMPONENTS AND RULES FOR COMPUTING (§§ 18:7-5.1 — 18:7-5.23)
- Subchapter 6 - RESERVED
- Subchapter 7 - ALLOCATION (§§ 18:7-7.1 — 18:7-7.7)
- Subchapter 8 - BUSINESS ALLOCATION FACTOR (§§ 18:7-8.1 — 18:7-8.18)
- Subchapter 9 - RESERVED
- Subchapter 10 - SECTION 8 ADJUSTMENTS (§§ 18:7-10.1 — 18:7-10.3)
- Subchapter 11 - RETURNS (§§ 18:7-11.1 — 18:7-11.20)
- Subchapter 12 - SHORT PERIOD RETURN (§§ 18:7-12.1 — 18:7-12.4)
- Subchapter 13 - ASSESSMENT, PAYMENTS, REFUNDS, LIEN (§§ 18:7-13.1 — 18:7-13.14)
- Subchapter 14 - TAX CLEARANCE (§§ 18:7-14.1 — 18:7-14.21)
- Subchapter 15 - RESERVED
- Subchapter 16 - RESERVED (§§ 18:7-16.1 — 18:7-16.5)
- Subchapter 17 - PARTNERSHIPS (§§ 18:7-17.1 — 18:7-17.10)
- Subchapter 18 - ALTERNATIVE MINIMUM ASSESSMENT (§§ 18:7-18.1 — 18:7-18.6)
- Subchapter 19 - FILING FEE PAYMENTS BY PROFESSIONAL CORPORATIONS (§§ 18:7-19.1 — 18:7-19.4)
- Subchapter 20 - TREATMENT OF S CORPORATIONS (§§ 18:7-20.1 — 18:7-20.3)
- Subchapter 21 - COMBINED RETURNS (§§ 18:7-21.1 — 18:7-21.29)