Chapter 54:10A

Section 54:10A-1 - Short title
Section 54:10A-2 - Payment of annual franchise tax
Section 54:10A-3 - Corporations exempt
Section 54:10A-4 - Definitions
Section 54:10A-4.1 - TEFA as State tax
Section 54:10A-4.2 - Attachment of certificate to return for net operating loss carryover
Section 54:10A-4.3 - Carryover of net operating loss for certain taxpayers
Section 54:10A-4.4 - [Repealed]
Section 54:10A-4.5 - Carryover of net operating loss for privilege period as deduction; exceptions
Section 54:10A-4.6 - Determination, entire net income, member, combined group
Section 54:10A-4.7 - Allocation factor, taxable members, combined group
Section 54:10A-4.8 - Combined unitary tax return filed by combined group
Section 54:10A-4.9 - Use of alternative minimum assessment credit
Section 54:10A-4.10 - Determination, managerial member
Section 54:10A-4.11 - Determination, combined group, world-wide, affiliated group basis
Section 54:10A-4.12 - Conditions for waiver of penalties, interest
Section 54:10A-4.13 - Severability
Section 54:10A-4.14 - Regulations
Section 54:10A-4.15 - [Repealed]
Section 54:10A-4.16 - Corporation, receipts, sources within New Jersey, substantial nexus, Corporation Business Tax Act
Section 54:10A-4.17 - Taxpayer, depreciation, eligible property expenditures, Corporation Business Tax Act; rules, regulations
Section 54:10A-5 - Franchise tax
Section 54:10A-5a - [Repealed]
Section 54:10A-5b - Credit for air carrier, certain circumstances
Section 54:10A-5.1 - Corporation surtax
Section 54:10A-5.2 - Determination of rate
Section 54:10A-5.3 - Recycling equipment tax credit
Section 54:10A-5.4 - Short title
Section 54:10A-5.5 - Definitions relative to new jobs investment tax credit
Section 54:10A-5.6 - Determination of taxpayer credit allowed
Section 54:10A-5.7 - Determination of aggregate annual credit allowed
Section 54:10A-5.8 - Qualified investment in property purchased for business relocation, expansion
Section 54:10A-5.9 - New jobs factor to determine amount of credit allowed
Section 54:10A-5.10 - Changes affecting tax credit
Section 54:10A-5.11 - Disposal of property; treatment under act
Section 54:10A-5.12 - Maintenance of records
Section 54:10A-5.13 - Entitlement to credit established by taxpayer
Section 54:10A-5.14 - Report to Governor, Legislature
Section 54:10A-5.15 - Provision of quarterly employment reports
Section 54:10A-5.16 - Short title
Section 54:10A-5.17 - Definitions
Section 54:10A-5.18 - Taxpayer credit
Section 54:10A-5.19 - Computation of tax credit
Section 54:10A-5.20 - Maintenance of records
Section 54:10A-5.21 - Required reports
Section 54:10A-5.22 - Election as a New Jersey S corporation
Section 54:10A-5.22a - Regulatory requirements, granting retroactive election, authorization
Section 54:10A-5.23 - Requirements for New Jersey S corporation
Section 54:10A-5.24 - Taxpayer credit for certain research activities
Section 54:10A-5.24a - Attachment of certificate to return for research and development tax credit carryover
Section 54:10A-5.24b - Carryover of R and D tax credit for certain taxpayers
Section 54:10A-5.25 - Installment payments of estimated corporation business tax for certain public utilities
Section 54:10A-5.26 - Determination of taxpayer's liability
Section 54:10A-5.27 - Consequences of failure to distribute required Energy Tax receipts property tax relief
Section 54:10A-5.28 - Short title
Section 54:10A-5.29 - Definitions relative to emergency businesses
Section 54:10A-5.30 - Taxpayer allowed credit
Section 54:10A-5.31 - Tax credit for purchase of effluent treatment, conveyance equipment
Section 54:10A-5.32 - Temporary regulations for effluent treatment tax credit
Section 54:10A-5.33 - Tax credit for remediation of contaminated site
Section 54:10A-5.34 - Eligibility for tax credit
Section 54:10A-5.35 - Additional requirements for eligibility
Section 54:10A-5.36 - Corporation business tax benefit certificate transfer program
Section 54:10A-5.37 - Performance evaluation review committee; report
Section 54:10A-5.38 - Tax credit for employment of certain handicapped persons
Section 54:10A-5.39 - [Repealed]
Section 54:10A-5.39a - [Repealed]
Section 54:10A-5.39b - Credit against tax imposed, qualified film production expenses
Section 54:10A-5.40 - Imposition of surtax on liability
Section 54:10A-5.41 - Assessment, payment of surtax
Section 54:10A-5.41a - Allocated taxable net income over $10 million, surtax, corporate transit fee; definitions
Section 54:10A-5.42 - Credit against corporation business tax
Section 54:10A-5.43 - Tax credit for certain corporate member
Section 54:10A-5.44 - Credit against tax imposed pursuant to C.54:10A-5
Section 54:10A-5.45 - Tax credit for employer of employee who donates organ, bone marrow
Section 54:10A-5.46 - Credit against certain tax
Section 54:10A-5.47 - Credit against tax; definitions
Section 54:10A-5.48 - Tax credit for taxpayer's purchase of unit concrete products that utilize carbon footprint-reducing technology
Section 54:10A-5.49 - Tax credit, producer, low embodied carbon concrete, carbon capture, utilization, storage technology; requirements, qualifications
Section 54:10A-5.50 - Tax credit, cost incurred, environmental product declaration analysis, producer, low embodied carbon concrete, carbon capture, utilization, storage technology; requirements, qualifications
Section 54:10A-6 - Allocation factor
Section 54:10A-6.1 - "Operational income" defined; related corporate expenses not deductible; conditions; forms; rules
Section 54:10A-6.2 - Determination of receipts from services, alternative minimum assessment; definitions
Section 54:10A-6.3 - Determination of sales fraction for airline
Section 54:10A-6.4 - Definitions
Section 54:10A-6.5 - Computation of entire net income
Section 54:10A-7 - "Compensation of officers and employees within state" defined
Section 54:10A-8 - Adjustment of allocation factor
Section 54:10A-9 - Taxpayer holding stock of subsidiary; deductions from net worth; "subsidiary" defined
Section 54:10A-10 - Evasion of tax; adjustments and redeterminations; obtaining information
Section 54:10A-11 - Receivers and others subject to tax
Section 54:10A-13 - Report of changed, corrected taxable income
Section 54:10A-14 - Director may require taxpayer to submit information
Section 54:10A-14.1 - Records available for inspection, examination
Section 54:10A-15 - Annual tax payable; manner of payment
Section 54:10A-15.1 - Fiscal or calendar accounting years between December 31, 1980 and December 31, 1984; schedule of installment payments
Section 54:10A-15.2 - Tax liability under $500; installment payment
Section 54:10A-15.3 - Taxpayer in bankruptcy or receivership, or with nonrecurring extraordinary gain or operating loss for year; estimate of income for installment payment
Section 54:10A-15.4 - Underpayment; amount added to tax; interest
Section 54:10A-15.5 - Franchise tax payments
Section 54:10A-15.6 - Provisions concerning certain limited, foreign limited liability companies, computation, allocation for members
Section 54:10A-15.7 - Provisions concerning certain limited, foreign limited partnerships, computation, allocation for partners
Section 54:10A-15.8 - Installment payments
Section 54:10A-15.9 - Liability of taxpayers for privilege periods beginning in CY2001
Section 54:10A-15.10 - Regulations, forms
Section 54:10A-15.11 - Tax payment by certain partnerships; definitions
Section 54:10A-16 - Lien
Section 54:10A-17 - Determination of net worth, income; failure to file return
Section 54:10A-18 - Forms; certification; S corporation, professional service corporation returns
Section 54:10A-18.1 - [Repealed]
Section 54:10A-19 - Extension for filing returns; interest
Section 54:10A-19.1 - Examination of returns, assessment
Section 54:10A-19.2 - Appeal to tax court, claim for refund
Section 54:10A-19.3 - Effective date
Section 54:10A-20 - Injunctive relief as one of remedies for collection
Section 54:10A-21 - Failure of foreign corporation to pay tax; revocation of certificate of authority
Section 54:10A-22 - Forfeiture of charter for failure to pay tax
Section 54:10A-23 - State tax uniform procedure law governs
Section 54:10A-24 - Annual appropriation for free public schools
Section 54:10A-25 - Partial invalidity
Section 54:10A-26 - Repeal; existing obligations not affected
Section 54:10A-27 - Rules, regulations
Section 54:10A-28 - Effective date
Section 54:10A-29 - Certificate; $25 per corporation
Section 54:10A-30 - Release of property from lien
Section 54:10A-31 - Limitations; cancellation of taxes barred; rights not affected
Section 54:10A-32 - Effective date
Section 54:10A-33 - Banking corporations; collected business corporation and business personal property taxes; apportionment; certification; payment
Section 54:10A-34 - Banking corporations; annual franchise tax; deductions for international banking facilities
Section 54:10A-34.1 - Filing of returns by certain banking corporations
Section 54:10A-35 - Banking corporation tax revenues; distribution to municipalities under L.1966, c. 135; prohibition
Section 54:10A-36 - Banking corporation defined
Section 54:10A-37 - Banking corporations; nonqualification as investment company or regulated investment company
Section 54:10A-38 - Financial business corporations; revenues from taxes, penalties and interest; apportionment to governmental units; certification; payment
Section 54:10A-39 - Financial business corporations; revenue from taxes; distribution to municipalities; prohibition
Section 54:10A-40 - Financial business corporations; tax; payment
Section 54:10A-41 - [Repealed]