N.J. Admin. Code § 18:7-1.19
Current through Register Vol. 56, No. 21, November 4, 2024
"New Jersey S corporation" means a corporation that is an S corporation which has made a valid election pursuant to section 3 of P.L. 1993, c.173 (54:10A-5.2 2); and which has been an S corporation continuously since the effective date of the valid election made pursuant to section 3 of P.L. 1993, c.173 (54:10A-5.2 2).
N.J. Admin. Code § 18:7-1.19
See: 35 New Jersey Register 1573(a).
Adopted concurrent new rule, R.2003 d.370, effective 8/22/2003.
See: 35 New Jersey Register 1573(a), 35 New Jersey Register 4310(a).
Provisions of R.2003 d.135 adopted without change.