N.J. Admin. Code § 18:7-3.1

Current through Register Vol. 56, No. 21, November 4, 2024
Section 18:7-3.1 - General bases for computation of tax

On a return for any accounting period which begins after June 30, 1986, no portion of the tax is measured by net worth.

N.J. Admin. Code § 18:7-3.1

Amended by R.1983 d.62, effective 3/7/1983.
See: 14 N.J.R. 1206(a), 15 N.J.R. 343(d).
Added "accounting period before July 1, 1986" to (a). Also added (b)-(e).
Amended by R.1994 d.186, effective 4/18/1994.
See: 26 N.J.R. 761(a), 26 N.J.R. 1696(b).