N.J. Admin. Code § 18:7-7.4

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:7-7.4 - Allocation factor; definition

"Allocation factor" means the proportionate part of a taxpayer's entire net income used to determine a measure of its tax under the Act.

N.J. Admin. Code § 18:7-7.4

Amended by R.1994 d.186, effective 4/18/1994.
See: 26 N.J.R. 761(a), 26 N.J.R. 1696(b).