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N.J.S.A. § 54:10A-11.

Receivers and others subject to tax

Official textNew Jersey Statutes Annotated (Tax)lis.njleg.state.nj.uslast amended
Summarize

Any receiver, referee, trustee, assignee, or other fiduciary, or any officer or agent appointed by any court, to conduct the business or conserve the assets of any corporation shall be subject to the tax imposed by this act in the same manner and to the same extent as a corporation hereunder.

L.1945, c. 162, p. 570, s. 11. Amended by L.1947, c. 50, p. 174, s. 4.

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In this chapter (40 sections)
  1. 54:10A-5.47 · Credit against tax; definitions
  2. 54:10A-5.48 · Tax credit for taxpayer's purchase of unit concrete…
  3. 54:10A-5.49 · Tax credit, producer, low embodied carbon concrete,…
  4. 54:10A-5.5 · Definitions relative to new jobs investment tax credit
  5. 54:10A-5.50 · Tax credit, cost incurred, environmental product…
  6. 54:10A-5.6 · Determination of taxpayer credit allowed
  7. 54:10A-5.7. · Determination of aggregate annual credit allowed
  8. 54:10A-5.8. · Qualified investment in property purchased for business…
  9. 54:10A-5.9 · New jobs factor to determine amount of credit allowed
  10. 54:10A-5b · Credit for air carrier, certain circumstances
  11. 54:10A-6 · Allocation factor
  12. 54:10A-6.1 · "Operational income" defined; related corporate expenses…
  13. 54:10A-6.2 · Determination of receipts from services, alternative…
  14. 54:10A-6.3 · Determination of sales fraction for airline
  15. 54:10A-6.4 · Definitions
  16. 54:10A-6.5 · Computation of entire net income
  17. 54:10A-7. · "Compensation of officers and employees within state"…
  18. 54:10A-8. · Adjustment of allocation factor
  19. 54:10A-9. · Taxpayer holding stock of subsidiary; deductions from net…
  20. 54:10A-10 · Evasion of tax; adjustments and redeterminations; obtaining…
  21. 54:10A-11. · Receivers and others subject to tax
  22. 54:10A-13. · Report of changed, corrected taxable income
  23. 54:10A-14 · Director may require taxpayer to submit information
  24. 54:10A-14.1 · Records available for inspection, examination
  25. 54:10A-15 · Annual tax payable; manner of payment
  26. 54:10A-15.1. · Fiscal or calendar accounting years between December 31,…
  27. 54:10A-15.10 · Regulations, forms
  28. 54:10A-15.11 · Tax payment by certain partnerships; definitions
  29. 54:10A-15.2. · Tax liability under $500; installment payment
  30. 54:10A-15.3. · Taxpayer in bankruptcy or receivership, or with…
  31. 54:10A-15.4 · Underpayment; amount added to tax; interest
  32. 54:10A-15.6 · Provisions concerning certain limited, foreign limited…
  33. 54:10A-15.7 · Provisions concerning certain limited, foreign limited…
  34. 54:10A-15.8 · Installment payments
  35. 54:10A-15.9 · Liability of taxpayers for privilege periods beginning in…
  36. 54:10A-16. · Lien
  37. 54:10A-17 · Determination of net worth, income; failure to file return
  38. 54:10A-18 · Forms; certification; S corporation, professional service…
  39. 54:10A-19.1 · Examination of returns, assessment
  40. 54:10A-19.2 · Appeal to tax court, claim for refund
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