Statutes, codes, and regulations
New Jersey Administrative Code
Title 18 - TREASURY - TAXATIONChapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 2 - NATURE OF TAX
Section 18:7-2.9 - Effect of proof of established fiscal year accounting period submitted late

N.J. Admin. Code § 18:7-2.9

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Current through Register Vol. 56, No. 21, November 4, 2024
Section 18:7-2.9 - Effect of proof of established fiscal year accounting period submitted late

Upon proof of the establishment of a fiscal accounting period and the filing of a proper return covering such period accompanied by payment of the tax liability, a corporation shall be credited with any payment made in connection with a return previously filed on the basis of a calendar year period by reason of this section.

N.J. Admin. Code § 18:7-2.9

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