Statutes, codes, and regulations
New Jersey Administrative Code
Title 18 - TREASURY - TAXATIONChapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 11 - RETURNS
Section 18:7-11.11 - Returns required to be filed by corporation ceasing to be subject to tax

N.J. Admin. Code § 18:7-11.11

Download
PDF
Current through Register Vol. 56, No. 12, June 17, 2024
Section 18:7-11.11 - Returns required to be filed by corporation ceasing to be subject to tax
(a) A domestic corporation that ceases to possess its franchise is required to file a return covering each year or period for which no return was previously filed.
(b) A foreign corporation that surrenders its authority to do business or otherwise ceases to have a taxable status in New Jersey is required to file a return covering each year or period for which no return was filed.

N.J. Admin. Code § 18:7-11.11

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