New Jersey Statutes Annotated (Tax)
N.J.S.A. § 54A:12-1
Short title
Official textlis.njleg.state.nj.uslast amended
1. This act shall be known and may be cited as the "Pass-Through Business Alternative Income Tax Act."
L.2019, c.320, s.1.
Source: view the official text
In this chapter (7 sections)
- 54:12-1. · Books, records and documents; custody
- 54A:12-1 · Short title
- 54A:12-2 · Definitions relative to pass-through entity business…
- 54A:12-3 · Election to pay pass-through business alternative income tax
- 54A:12-4 · Powers of director for administration
- 54A:12-5 · Refundable gross income tax credit
- 54A:12-6 · Pass-through entity owned by corporate and non-corporate…