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N.J.S.A. § 54:8A-84.

Apportionment and allocation

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

If a business, trade, profession, or occupation is carried on partly within and partly without this State, the items of income and deduction derived from or connected with sources within this State shall be determined by apportionment and allocation under regulations to be prescribed by the director.

L.1971, c. 222, s. 27, approved June 17, 1971; expired December 31, 1980 pursuant to L.1971,c.222,s.62.

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In this chapter (40 sections)
  1. 54:8A-54. · Applicability of State Tax Uniform Procedure Law
  2. 54:8A-55. · Administration; determination of amount of tax due
  3. 54:8A-56. · Exercise of powers and duties of Division of Taxation by…
  4. 54:8A-57. · Effective date; suspension of tax; cessation
  5. 54:8A-58. · Short title
  6. 54:8A-59. · Imposition of tax; levy; collection; payment
  7. 54:8A-60. · Rate of tax
  8. 54:8A-61. · Definitions
  9. 54:8A-62. · "Derived from sources within" defined
  10. 54:8A-63. · "Source state" defined
  11. 54:8A-64. · Resident individual
  12. 54:8A-65. · Nonresident individual
  13. 54:8A-66. · "Taxpayer" defined
  14. 54:8A-69. · "Eligibility year" defined
  15. 54:8A-70. · "Taxable year" ; "annual accounting period" and "calendar…
  16. 54:8A-71. · "Partnership" defined
  17. 54:8A-73. · "Taxable income" defined
  18. 54:8A-74. · Division and director defined
  19. 54:8A-75. · Allocated income defined
  20. 54:8A-77. · Inclusions in and exclusions from income
  21. 54:8A-84. · Apportionment and allocation
  22. 54:8A-91. · Procedure when inventories necessary to compute tax
  23. 54:8A-92. · Basis of property
  24. 54:8A-93. · Individuals of partnership liable for tax; computing;…
  25. 54:8A-94. · Income taxes imposed by other states
  26. 54:8A-96.1. · Special tax provisions for poverty
  27. 54:8A-96.2. · Procedure for claiming special tax provisions
  28. 54:8A-97. · Returns: of whom required; personal liability; report of…
  29. 54:8A-98. · Time of filing return; extensions
  30. 54:8A-99. · Tax due upon date fixed for filing return; effect of making…
  31. 54:8A-100. · Taxable year; accounting method
  32. 54:8A-101. · Employer to withhold tax
  33. 54:8A-101.1. · When withholding not required
  34. 54:8A-102. · Withholding returns; notice to employer
  35. 54:8A-103. · Employer's liability
  36. 54:8A-104. · Tax not to be collected from employer on payment;…
  37. 54:8A-105. · Penalties; interest; abatement or remission
  38. 54:8A-106. · Transportation benefits fund; use of fund
  39. 54:8A-107. · Balances accumulated as an endowment fund; use
  40. 54:8A-108. · Refund to taxpayer upon unauthorized use of fund; formula…
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