N.J.S.A. § 54:8A-69.
"Eligibility year" defined
"Eligibility year" means the calendar year in which the taxable year of the taxpayer begins.
L.1971, c. 222, s. 12, approved June 17, 1971; expired December 31, 1980 pursuant to L.1971,c.222,s.62.
Source: view the official text
In this chapter (40 sections)
- 54:8A-47. · Payment of tax; signing of documents; certification of…
- 54:8A-48. · Taxable year; method of accounting
- 54:8A-49. · Withholding return
- 54:8A-50. · Liability of employer required to withhold tax; special…
- 54:8A-51. · Failure of employer to deduct and withhold tax or to pay…
- 54:8A-52. · Reciprocity credit; relief from withholding
- 54:8A-53. · Delinquent return or taxes; penalties; interest; abatement…
- 54:8A-54. · Applicability of State Tax Uniform Procedure Law
- 54:8A-55. · Administration; determination of amount of tax due
- 54:8A-56. · Exercise of powers and duties of Division of Taxation by…
- 54:8A-57. · Effective date; suspension of tax; cessation
- 54:8A-58. · Short title
- 54:8A-59. · Imposition of tax; levy; collection; payment
- 54:8A-60. · Rate of tax
- 54:8A-61. · Definitions
- 54:8A-62. · "Derived from sources within" defined
- 54:8A-63. · "Source state" defined
- 54:8A-64. · Resident individual
- 54:8A-65. · Nonresident individual
- 54:8A-66. · "Taxpayer" defined
- 54:8A-69. · "Eligibility year" defined
- 54:8A-70. · "Taxable year" ; "annual accounting period" and "calendar…
- 54:8A-71. · "Partnership" defined
- 54:8A-73. · "Taxable income" defined
- 54:8A-74. · Division and director defined
- 54:8A-75. · Allocated income defined
- 54:8A-77. · Inclusions in and exclusions from income
- 54:8A-84. · Apportionment and allocation
- 54:8A-91. · Procedure when inventories necessary to compute tax
- 54:8A-92. · Basis of property
- 54:8A-93. · Individuals of partnership liable for tax; computing;…
- 54:8A-94. · Income taxes imposed by other states
- 54:8A-96.1. · Special tax provisions for poverty
- 54:8A-96.2. · Procedure for claiming special tax provisions
- 54:8A-97. · Returns: of whom required; personal liability; report of…
- 54:8A-98. · Time of filing return; extensions
- 54:8A-99. · Tax due upon date fixed for filing return; effect of making…
- 54:8A-100. · Taxable year; accounting method
- 54:8A-101. · Employer to withhold tax
- 54:8A-101.1. · When withholding not required