New Jersey Statutes Annotated (Tax)
N.J.S.A. § 54A:11-6
Regulations
6. a. Except as otherwise provided in this section, any federal regulations implementing 26 U.S.C. s.5000A, as that section and those regulations are in effect on December 15, 2017, shall apply as though incorporated into this act. Federal guidance interpreting these federal regulations shall similarly apply.
b. The State Treasurer shall adopt regulations implementing this section, which shall include modifications necessary to reflect the differences between this act and 26 U.S.C. s.5000A, and other differences between the "New Jersey Gross Income Tax Act" and the Internal Revenue Code of 1986.
c. All references in this act to any of the provisions of 26 U.S.C. s.5000A shall be to that provision as in effect on December 15, 2017.
L.2018, c.31, s.6.
Source: view the official text
In this chapter (18 sections)
- 54:11-1. · Voiding charter of delinquent corporations; extension of…
- 54:11-2. · Delinquents reported to secretary of state; proclamation…
- 54:11-4. · Reinstatement of charters voided by mistake
- 54:11-5. · Reinstatement upon payment of amount fixed; exceptions
- 54:11-6. · Action for appointment of a receiver
- 54:11-7. · Judgment for tax due; execution to issue
- 54:11-8. · Transfer of intangible corporate assets to receiver for sale
- 54:11-9. · Sale of intangible corporate assets; disposition of proceeds
- 54A:11-1 · Short title
- 54A:11-2 · Definitions relative to required health insurance coverage
- 54A:11-3 · Minimum essential coverage
- 54A:11-4 · Rules for determination of State shared responsibility
- 54A:11-5 · Assessment, collection of tax
- 54A:11-6 · Regulations
- 54A:11-7 · Program to determine eligibility for exemption
- 54A:11-8 · Findings relative to required health insurance coverage
- 54A:11-9 · Notification to taxpayer
- 54A:11-10 · Rules, regulations