N.J. Admin. Code § 18:7-2.11
Current through Register Vol. 56, No. 21, November 4, 2024
The tax for the period or partial period prescribed in N.J.A.C. 18:7-2.10 is measured by a taxpayer's allocable entire net income. The tax liability may also be the Alternative Minimum Assessment amount calculated pursuant to N.J.S.A. 54:10A-5a and N.J.A.C. 18:7-18.
N.J. Admin. Code § 18:7-2.11