N.J.S.A. § 54:10A-37.
Banking corporations; nonqualification as investment company or regulated investment company
No banking corporation may qualify as an investment company or as a regulated investment company under paragraph (f) or paragraph (g) of section 4 of the Corporation Business Tax Act (C. 54:10A-4(f) or (g)).
L.1975, c. 170, s. 9, eff. Aug. 4, 1975.
Source: view the official text
In this chapter (40 sections)
- 54:10A-14 · Director may require taxpayer to submit information
- 54:10A-14.1 · Records available for inspection, examination
- 54:10A-15 · Annual tax payable; manner of payment
- 54:10A-15.1. · Fiscal or calendar accounting years between December 31,…
- 54:10A-15.10 · Regulations, forms
- 54:10A-15.11 · Tax payment by certain partnerships; definitions
- 54:10A-15.2. · Tax liability under $500; installment payment
- 54:10A-15.3. · Taxpayer in bankruptcy or receivership, or with…
- 54:10A-15.4 · Underpayment; amount added to tax; interest
- 54:10A-15.6 · Provisions concerning certain limited, foreign limited…
- 54:10A-15.7 · Provisions concerning certain limited, foreign limited…
- 54:10A-15.8 · Installment payments
- 54:10A-15.9 · Liability of taxpayers for privilege periods beginning in…
- 54:10A-16. · Lien
- 54:10A-17 · Determination of net worth, income; failure to file return
- 54:10A-18 · Forms; certification; S corporation, professional service…
- 54:10A-19.1 · Examination of returns, assessment
- 54:10A-19.2 · Appeal to tax court, claim for refund
- 54:10A-19.3. · Effective date
- 54:10A-20 · Injunctive relief as one of remedies for collection
- 54:10A-21 · Failure of foreign corporation to pay tax; revocation of…
- 54:10A-22. · Forfeiture of charter for failure to pay tax
- 54:10A-23. · State tax uniform procedure law governs
- 54:10A-24. · Annual appropriation for free public schools
- 54:10A-25. · Partial invalidity
- 54:10A-26. · Repeal; existing obligations not affected
- 54:10A-27 · Rules, regulations
- 54:10A-29. · Certificate; $25 per corporation
- 54:10A-30 · Release of property from lien
- 54:10A-31. · Limitations; cancellation of taxes barred; rights not…
- 54:10A-32. · Effective date
- 54:10A-33. · Banking corporations; collected business corporation and…
- 54:10A-34. · Banking corporations; annual franchise tax; deductions for…
- 54:10A-34.1 · Filing of returns by certain banking corporations
- 54:10A-35. · Banking corporation tax revenues; distribution to…
- 54:10A-36. · Banking corporation defined
- 54:10A-37. · Banking corporations; nonqualification as investment…
- 54:10A-38. · Financial business corporations; revenues from taxes,…
- 54:10A-39. · Financial business corporations; revenue from taxes;…
- 54:10A-40. · Financial business corporations; tax; payment