N.J. Admin. Code § 18:7-1.4

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:7-1.4 - Definition of corporation

(a) The term "corporation" shall mean any corporation, joint-stock company or association, and any business conducted by a trustee or trustees wherein interest or ownership is evidenced by a certificate of interest or ownership or similar written instrument and includes any corporation created or organized under the laws of New Jersey and any foreign corporation which is authorized to do business, or is doing business, or employs or owns capital or property or maintains an office in New Jersey in a corporate or organized capacity by virtue of creation or organization under laws of the United States or any state, territory, or possession thereof, the District of Columbia, or any foreign country, or any political subdivision of the foregoing, which provided a medium for the conduct of business or the sharing of its gains.

1. The term includes any other entity classified as a corporation for Federal income tax purposes.

2. The term includes any State or Federally chartered building and loan association or State or Federally chartered savings and loan association.

N.J. Admin. Code § 18:7-1.4

Amended by 49 N.J.R. 1694(a), effective 6/19/2017