Chapter 77-A - BUSINESS PROFITS TAX

Section 77-A:1 - Definitions
Section 77-A:2 - Imposition of Tax
Section 77-A:2-a - [Repealed]
Section 77-A:2-b - Conditions for Employment of Only Water's Edge Combination
Section 77-A:2-c - [Repealed]
Section 77-A:3 - Apportionment
Section 77-A:3-a - Expense Deductions
Section 77-A:3-b - Adjustments; Internal Revenue Code Provisions
Section 77-A:3-c - Clarification of Tax Treatment of Paycheck Protection Program (PPP) Loans
Section 77-A:3-d - Treatment of Water and Sewerage Disposal Utilities
Section 77-A:4 - [Effective until 1/1/2025] Additions and Deductions
Section 77-A:4 - [Effective 1/1/2025] Additions and Deductions
Section 77-A:4-a - Special Rule for "Safe Harbor" and Other Similar Leases
Section 77-A:4-b - Special Rule for Exchanges of Like-Kind Property Under Internal Revenue Code Section 1031
Section 77-A:4-c - [Repealed]
Section 77-A:5 - Credits
Section 77-A:5-a - [Repealed]
Section 77-A:5-b - Election and Reporting for Qualified Investment Companies
Section 77-A:5-c - Election and Reporting for Qualified Regenerative Manufacturing Companies
Section 77-A:6 - Returns, Declarations, and Combined Reporting
Section 77-A:7 - Payments Due With Returns and With Estimates
Section 77-A:7-a - [Repealed]
Section 77-A:7-b - [Repealed]
Section 77-A:8 - Additional Returns
Section 77-A:9 - Extension of Time for Returns
Section 77-A:10 - Corrections
Section 77-A:11 - Taxpayer Records
Section 77-A:12 - [Repealed]
Section 77-A:13 - [Repealed]
Section 77-A:14 - [Repealed]
Section 77-A:15 - Administration
Section 77-A:16 - [Repealed]
Section 77-A:17 - [Repealed]
Section 77-A:18 - Certifications for Dissolution, Withdrawal and Good Standing
Section 77-A:19 - [Repealed]
Section 77-A:20 - [Repealed]
Section 77-A:20-a - Distribution Of Funds
Section 77-A:21 - Severability
Section 77-A:22 - [Repealed]
Section 77-A:23 - [Repealed]
Section 77-A:23-a - [Repealed]
Section 77-A:23-b - [Repealed]