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N.J.S.A. § 54:10A-1.

Short title

Official textNew Jersey Statutes Annotated (Tax)lis.njleg.state.nj.uslast amended
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This act shall be known as the Corporation Business Tax Act (1945).

L.1945, c. 162, p. 563, s. 1.

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In this chapter (40 sections)
  1. 54:10A-1. · Short title
  2. 54:10A-2 · Payment of annual franchise tax
  3. 54:10A-3 · Corporations exempt
  4. 54:10A-4 · Definitions
  5. 54:10A-4.1 · TEFA as State tax
  6. 54:10A-4.10 · Determination, managerial member
  7. 54:10A-4.11 · Determination, combined group, world-wide, affiliated…
  8. 54:10A-4.12 · Conditions for waiver of penalties, interest
  9. 54:10A-4.13 · Severability
  10. 54:10A-4.14 · Regulations
  11. 54:10A-4.16 · Corporation, receipts, sources within New Jersey,…
  12. 54:10A-4.17 · Taxpayer, depreciation, eligible property expenditures,…
  13. 54:10A-4.2 · Attachment of certificate to return for net operating loss…
  14. 54:10A-4.3 · Carryover of net operating loss for certain taxpayers
  15. 54:10A-4.3a · Net operating loss deduction not to exceed $1 million for…
  16. 54:10A-4.5 · Carryover of net operating loss for privilege period as…
  17. 54:10A-4.6 · Determination, entire net income, member, combined group
  18. 54:10A-4.7 · Allocation factor, taxable members, combined group
  19. 54:10A-4.8 · Combined unitary tax return filed by combined group
  20. 54:10A-4.9 · Use of alternative minimum assessment credit
  21. 54:10A-5 · Franchise tax
  22. 54:10A-5.1. · Corporation surtax
  23. 54:10A-5.11 · Disposal of property; treatment under act
  24. 54:10A-5.17 · Definitions
  25. 54:10A-5.18 · Taxpayer credit
  26. 54:10A-5.2. · Determination of rate
  27. 54:10A-5.22 · Election as a New Jersey S corporation
  28. 54:10A-5.22a · Regulatory requirements, granting retroactive election,…
  29. 54:10A-5.23 · Requirements for New Jersey S corporation
  30. 54:10A-5.24 · Taxpayer credit for certain research activities
  31. 54:10A-5.24a · Attachment of certificate to return for research and…
  32. 54:10A-5.24b · Carryover of R & D tax credit for certain taxpayers
  33. 54:10A-5.25 · Installment payments of estimated corporation business…
  34. 54:10A-5.26 · Determination of taxpayer's liability
  35. 54:10A-5.27 · Consequences of failure to distribute required Energy Tax…
  36. 54:10A-5.28 · Short title
  37. 54:10A-5.29 · Definitions relative to emergency businesses
  38. 54:10A-5.3 · Recycling equipment tax credit
  39. 54:10A-5.30 · Taxpayer allowed credit
  40. 54:10A-5.31 · Tax credit for purchase of effluent treatment, conveyance…
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