N.J.S.A. § 54:10A-7.
"Compensation of officers and employees within state" defined
As used in section six (C), compensation of officers and employees within this State shall include the entire amount of wages, salaries and other personal service compensation for services performed within or both within and without this State if:
# (a)
The service is performed entirely within this State; or
# (b)
The service is performed both within and without this State, but the service performed without this State is incidental to the individual's service within the State, for example, is temporary or transitory in nature or consists of isolated transactions;
# (c)
The service is not performed entirely in any State but some of the service is performed in this State, and (1) the base of operation, or, if there is no base of operations, then the place from which such service is directed or controlled, is in this State; or (2) the base of operations or place from which such service is directed or controlled is not in any State in which some part of the service is performed, but the individual's residence is in this State;
# (d)
Contributions are not required and paid with respect to such services under an unemployment compensation law of any other State.
L.1945, c. 162, p. 568, s. 7.
Source: view the official text
In this chapter (40 sections)
- 54:10A-5.43 · Tax credit for certain corporate member
- 54:10A-5.44 · Credit against tax imposed pursuant to C.54:10A-5
- 54:10A-5.45 · Tax credit for employer of employee who donates organ,…
- 54:10A-5.46 · Credit against certain tax
- 54:10A-5.47 · Credit against tax; definitions
- 54:10A-5.48 · Tax credit for taxpayer's purchase of unit concrete…
- 54:10A-5.49 · Tax credit, producer, low embodied carbon concrete,…
- 54:10A-5.5 · Definitions relative to new jobs investment tax credit
- 54:10A-5.50 · Tax credit, cost incurred, environmental product…
- 54:10A-5.6 · Determination of taxpayer credit allowed
- 54:10A-5.7. · Determination of aggregate annual credit allowed
- 54:10A-5.8. · Qualified investment in property purchased for business…
- 54:10A-5.9 · New jobs factor to determine amount of credit allowed
- 54:10A-5b · Credit for air carrier, certain circumstances
- 54:10A-6 · Allocation factor
- 54:10A-6.1 · "Operational income" defined; related corporate expenses…
- 54:10A-6.2 · Determination of receipts from services, alternative…
- 54:10A-6.3 · Determination of sales fraction for airline
- 54:10A-6.4 · Definitions
- 54:10A-6.5 · Computation of entire net income
- 54:10A-7. · "Compensation of officers and employees within state"…
- 54:10A-8. · Adjustment of allocation factor
- 54:10A-9. · Taxpayer holding stock of subsidiary; deductions from net…
- 54:10A-10 · Evasion of tax; adjustments and redeterminations; obtaining…
- 54:10A-11. · Receivers and others subject to tax
- 54:10A-13. · Report of changed, corrected taxable income
- 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