Subchapter 1 - CORPORATIONS SUBJECT TO TAX UNDER THE ACT
- Section 18:7-1.1 - Corporation business tax; general provisions
- Section 18:7-1.2 - Total tax self-assessed
- Section 18:7-1.3 - Definition of taxpayer
- Section 18:7-1.4 - Definition of corporation
- Section 18:7-1.5 - Limited partnership associations subject to the Act
- Section 18:7-1.6 - Subjectivity to tax; how created
- Section 18:7-1.7 - Domestic corporations subject to tax
- Section 18:7-1.8 - Foreign corporations subject to tax
- Section 18:7-1.9 - Doing business in New Jersey; definition and rules of construction
- Section 18:7-1.10 - Foreign corporations engaged in interstate commerce
- Section 18:7-1.11 - Foreign corporations stocking goods in New Jersey
- Section 18:7-1.12 - Exempt corporations
- Section 18:7-1.13 - Regulated investment company; definition
- Section 18:7-1.14 - Subjectivity of foreign banks and foreign national banks
- Section 18:7-1.15 - Investment company; definition
- Section 18:7-1.16 - Financial business corporation; definition
- Section 18:7-1.17 - Application of the tax to licensees pursuant to the Casino Control Act; casino business consolidated return
- Section 18:7-1.18 - Definition of S corporation
- Section 18:7-1.19 - Definition of New Jersey S corporation
- Section 18:7-1.20 - Definition of public utility
- Section 18:7-1.21 - Definition of qualified investment partnership
- Section 18:7-1.22 - Definition of savings institution
- Section 18:7-1.23 - Definition of partnership
- Section 18:7-1.24 - Certain insurance companies subject to the corporation business tax
- Section 18:7-1.25 - Nexus and combined groups