N.J. Admin. Code § 18:7-11.7
Current through Register Vol. 56, No. 9, May 6, 2024
Section 18:7-11.7 - Time for filing returns(a) For privilege periods ending before July 31, 2020, the appropriate annual corporation business tax return together with payment of the tax, including the required prepayment, must be filed with the Division of Taxation on or before the 15th day of the fourth month after the close of each fiscal or calendar accounting period. For privilege periods beginning on and after July 31, 2020, the due date of the New Jersey corporation business tax return shall be 30 days after the original due date for filing the taxpayer's Federal corporate income tax return for such privilege period, or part thereof, and the full amount of the tax pursuant to this section shall be due and payable on or before the date prescribed in this section for the filing of the return.(b) For a return that is permitted to be mailed instead of being filed according to the electronic filing mandate, such return is timely filed and deemed delivered on the date of the United States Postal Service postmark stamped on the envelope. See N.J.S.A. 54:49-3.1.(c) A return is timely filed when it is submitted to the Division of Taxation on the next business day, if the due date falls on a Saturday, Sunday, or State holiday.(d) For privilege periods beginning on and after July 31, 2020, if the 30th day after the original due date for filing the taxpayer's Federal corporate income tax return is a business day on the 14th of the month and the 15th of said month is also a business day, then the 15th of the month shall be deemed the due date of the New Jersey corporation business tax return.(e) For privilege periods beginning on and after July 31, 2020, if the original due date of the taxpayer's Federal corporate income tax return is June, the taxpayer's New Jersey corporation business tax return shall be due on August 15th.N.J. Admin. Code § 18:7-11.7
Amended by 49 N.J.R. 1694(a), effective 6/19/2017Amended by 54 N.J.R. 1819(a), effective 9/19/2022