Partnertax.ai Start free trial

N.J.S.A. § 54:10A-5.1.

Corporation surtax

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

In addition to the franchise tax paid by each taxpayer under subsection (c) of section 5 of P.L. 1945, c. 162 (C. 54:10A-5), every taxpayer shall be assessed and shall pay a surtax equal to a percentage rate established pursuant to section 2 of this 1986 supplementary act applied to its entire net income or such portion thereof as may be allocable to this State as provided in section 6 of P.L. 1945, c. 162 (C. 54:10A-6). The surtax imposed under this section shall be due and payable in accordance with section 15 of P.L. 1945, c. 162 (C. 54:10A-15). The surtax shall be administered pursuant to the provisions of P.L. 1945, c. 162 (C. 54:10A-1 et seq.).

L. 1986, c. 144, s. 1, eff. Nov. 12, 1986, operative Nov. 12, 1986; per s.5 as amended by s.7 of 1988, c.106, section expired for accounting periods ending after June 30, 1994.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 54:10A-2 · Payment of annual franchise tax
  2. 54:10A-3 · Corporations exempt
  3. 54:10A-4 · Definitions
  4. 54:10A-4.1 · TEFA as State tax
  5. 54:10A-4.10 · Determination, managerial member
  6. 54:10A-4.11 · Determination, combined group, world-wide, affiliated…
  7. 54:10A-4.12 · Conditions for waiver of penalties, interest
  8. 54:10A-4.13 · Severability
  9. 54:10A-4.14 · Regulations
  10. 54:10A-4.16 · Corporation, receipts, sources within New Jersey,…
  11. 54:10A-4.17 · Taxpayer, depreciation, eligible property expenditures,…
  12. 54:10A-4.2 · Attachment of certificate to return for net operating loss…
  13. 54:10A-4.3 · Carryover of net operating loss for certain taxpayers
  14. 54:10A-4.3a · Net operating loss deduction not to exceed $1 million for…
  15. 54:10A-4.5 · Carryover of net operating loss for privilege period as…
  16. 54:10A-4.6 · Determination, entire net income, member, combined group
  17. 54:10A-4.7 · Allocation factor, taxable members, combined group
  18. 54:10A-4.8 · Combined unitary tax return filed by combined group
  19. 54:10A-4.9 · Use of alternative minimum assessment credit
  20. 54:10A-5 · Franchise tax
  21. 54:10A-5.1. · Corporation surtax
  22. 54:10A-5.11 · Disposal of property; treatment under act
  23. 54:10A-5.17 · Definitions
  24. 54:10A-5.18 · Taxpayer credit
  25. 54:10A-5.2. · Determination of rate
  26. 54:10A-5.22 · Election as a New Jersey S corporation
  27. 54:10A-5.22a · Regulatory requirements, granting retroactive election,…
  28. 54:10A-5.23 · Requirements for New Jersey S corporation
  29. 54:10A-5.24 · Taxpayer credit for certain research activities
  30. 54:10A-5.24a · Attachment of certificate to return for research and…
  31. 54:10A-5.24b · Carryover of R & D tax credit for certain taxpayers
  32. 54:10A-5.25 · Installment payments of estimated corporation business…
  33. 54:10A-5.26 · Determination of taxpayer's liability
  34. 54:10A-5.27 · Consequences of failure to distribute required Energy Tax…
  35. 54:10A-5.28 · Short title
  36. 54:10A-5.29 · Definitions relative to emergency businesses
  37. 54:10A-5.3 · Recycling equipment tax credit
  38. 54:10A-5.30 · Taxpayer allowed credit
  39. 54:10A-5.31 · Tax credit for purchase of effluent treatment, conveyance…
  40. 54:10A-5.32 · Temporary regulations for effluent treatment tax credit
Full table of contents →