Chapter

Chapter 10A

N.J. Stat. Ann. § 54:10A-1— Short title
N.J. Stat. Ann. § 54:10A-2— Payment of annual franchise tax
N.J. Stat. Ann. § 54:10A-3— Corporations exempt
N.J. Stat. Ann. § 54:10A-4— Definitions
N.J. Stat. Ann. § 54:10A-4.1— TEFA as State tax
N.J. Stat. Ann. § 54:10A-4.2— Attachment of certificate to return for net operating loss carryover
N.J. Stat. Ann. § 54:10A-4.3— Carryover of net operating loss for certain taxpayers
N.J. Stat. Ann. § 54:10A-4.5— Carryover of net operating loss for privilege period as deduction; exceptions
N.J. Stat. Ann. § 54:10A-4.6— Determination, entire net income, member, combined group
N.J. Stat. Ann. § 54:10A-4.7— Allocation factor, taxable members, combined group
N.J. Stat. Ann. § 54:10A-4.8— Combined unitary tax return filed by combined group
N.J. Stat. Ann. § 54:10A-4.9— Use of alternative minimum assessment credit
N.J. Stat. Ann. § 54:10A-4.10— Determination, managerial member
N.J. Stat. Ann. § 54:10A-4.11— Determination, combined group, world-wide, affiliated group basis
N.J. Stat. Ann. § 54:10A-4.12— Conditions for waiver of penalties, interest
N.J. Stat. Ann. § 54:10A-4.13— Severability
N.J. Stat. Ann. § 54:10A-4.14— Regulations
N.J. Stat. Ann. § 54:10A-4.16— Corporation, receipts, sources within New Jersey, substantial nexus, Corporation Business Tax Act
N.J. Stat. Ann. § 54:10A-4.17— Taxpayer, depreciation, eligible property expenditures, Corporation Business Tax Act; rules, regulations
N.J. Stat. Ann. § 54:10A-5— Franchise tax
N.J. Stat. Ann. § 54:10A-5.1— Corporation surtax
N.J. Stat. Ann. § 54:10A-5.2— Determination of rate
N.J. Stat. Ann. § 54:10A-5.3— Recycling equipment tax credit
N.J. Stat. Ann. § 54:10A-5.4— Short title
N.J. Stat. Ann. § 54:10A-5.5— Definitions relative to new jobs investment tax credit
N.J. Stat. Ann. § 54:10A-5.6— Determination of taxpayer credit allowed
N.J. Stat. Ann. § 54:10A-5.7— Determination of aggregate annual credit allowed
N.J. Stat. Ann. § 54:10A-5.8— Qualified investment in property purchased for business relocation, expansion
N.J. Stat. Ann. § 54:10A-5.9— New jobs factor to determine amount of credit allowed
N.J. Stat. Ann. § 54:10A-5.10— Changes affecting tax credit
N.J. Stat. Ann. § 54:10A-5.11— Disposal of property; treatment under act
N.J. Stat. Ann. § 54:10A-5.12— Maintenance of records
N.J. Stat. Ann. § 54:10A-5.13— Entitlement to credit established by taxpayer
N.J. Stat. Ann. § 54:10A-5.14— Report to Governor, Legislature
N.J. Stat. Ann. § 54:10A-5.15— Provision of quarterly employment reports
N.J. Stat. Ann. § 54:10A-5.16— Short title
N.J. Stat. Ann. § 54:10A-5.17— Definitions
N.J. Stat. Ann. § 54:10A-5.18— Taxpayer credit
N.J. Stat. Ann. § 54:10A-5.19— Computation of tax credit
N.J. Stat. Ann. § 54:10A-5.20— Maintenance of records
N.J. Stat. Ann. § 54:10A-5.21— Required reports
N.J. Stat. Ann. § 54:10A-5.22— Election as a New Jersey S corporation
N.J. Stat. Ann. § 54:10A-5.22a— Regulatory requirements, granting retroactive election, authorization
N.J. Stat. Ann. § 54:10A-5.23— Requirements for New Jersey S corporation
N.J. Stat. Ann. § 54:10A-5.24— Taxpayer credit for certain research activities
N.J. Stat. Ann. § 54:10A-5.24a— Attachment of certificate to return for research and development tax credit carryover
N.J. Stat. Ann. § 54:10A-5.24b— Carryover of R & D tax credit for certain taxpayers
N.J. Stat. Ann. § 54:10A-5.25— Installment payments of estimated corporation business tax for certain public utilities
N.J. Stat. Ann. § 54:10A-5.26— Determination of taxpayer's liability
N.J. Stat. Ann. § 54:10A-5.27— Consequences of failure to distribute required Energy Tax receipts property tax relief
N.J. Stat. Ann. § 54:10A-5.28— Short title
N.J. Stat. Ann. § 54:10A-5.29— Definitions relative to emergency businesses
N.J. Stat. Ann. § 54:10A-5.30— Taxpayer allowed credit
N.J. Stat. Ann. § 54:10A-5.31— Tax credit for purchase of effluent treatment, conveyance equipment
N.J. Stat. Ann. § 54:10A-5.32— Temporary regulations for effluent treatment tax credit
N.J. Stat. Ann. § 54:10A-5.33— Tax credit for remediation of contaminated site
N.J. Stat. Ann. § 54:10A-5.34— Eligibility for tax credit
N.J. Stat. Ann. § 54:10A-5.35— Additional requirements for eligibility
N.J. Stat. Ann. § 54:10A-5.36— Corporation business tax benefit certificate transfer program
N.J. Stat. Ann. § 54:10A-5.37— Performance evaluation review committee; report
N.J. Stat. Ann. § 54:10A-5.38— Tax credit for employment of certain handicapped persons
N.J. Stat. Ann. § 54:10A-5.39b— Credit against tax imposed, qualified film production expenses
N.J. Stat. Ann. § 54:10A-5.40— Imposition of surtax on liability
N.J. Stat. Ann. § 54:10A-5.41— Assessment, payment of surtax
N.J. Stat. Ann. § 54:10A-5.41a— Allocated taxable net income over $10 million, surtax, corporate transit fee; definitions
N.J. Stat. Ann. § 54:10A-5.42— Credit against corporation business tax
N.J. Stat. Ann. § 54:10A-5.43— Tax credit for certain corporate member
N.J. Stat. Ann. § 54:10A-5.44— Credit against tax imposed pursuant to C.54:10A-5
N.J. Stat. Ann. § 54:10A-5.45— Tax credit for employer of employee who donates organ, bone marrow
N.J. Stat. Ann. § 54:10A-5.46— Credit against certain tax
N.J. Stat. Ann. § 54:10A-5.47— Credit against tax; definitions
N.J. Stat. Ann. § 54:10A-5.48— Tax credit for taxpayer's purchase of unit concrete products that utilize carbon footprint-reducing technology
N.J. Stat. Ann. § 54:10A-5.49— Tax credit, producer, low embodied carbon concrete, carbon capture, utilization, storage technology; requirements, qualifications
N.J. Stat. Ann. § 54:10A-5.50— Tax credit, cost incurred, environmental product declaration analysis, producer, low embodied carbon concrete, carbon capture, utilization, storage technology; requirements, qualifications
N.J. Stat. Ann. § 54:10A-5b— Credit for air carrier, certain circumstances
N.J. Stat. Ann. § 54:10A-6— Allocation factor
N.J. Stat. Ann. § 54:10A-6.1— "Operational income" defined; related corporate expenses not deductible; conditions; forms; rules
N.J. Stat. Ann. § 54:10A-6.2— Determination of receipts from services, alternative minimum assessment; definitions
N.J. Stat. Ann. § 54:10A-6.3— Determination of sales fraction for airline
N.J. Stat. Ann. § 54:10A-6.4— Definitions
N.J. Stat. Ann. § 54:10A-6.5— Computation of entire net income
N.J. Stat. Ann. § 54:10A-7— "Compensation of officers and employees within state" defined
N.J. Stat. Ann. § 54:10A-8— Adjustment of allocation factor
N.J. Stat. Ann. § 54:10A-9— Taxpayer holding stock of subsidiary; deductions from net worth; "subsidiary" defined
N.J. Stat. Ann. § 54:10A-10— Evasion of tax; adjustments and redeterminations; obtaining information
N.J. Stat. Ann. § 54:10A-11— Receivers and others subject to tax
N.J. Stat. Ann. § 54:10A-13— Report of changed, corrected taxable income
N.J. Stat. Ann. § 54:10A-14— Director may require taxpayer to submit information
N.J. Stat. Ann. § 54:10A-14.1— Records available for inspection, examination
N.J. Stat. Ann. § 54:10A-15— Annual tax payable; manner of payment
N.J. Stat. Ann. § 54:10A-15.1— Fiscal or calendar accounting years between December 31, 1980 and December 31, 1984; schedule of installment payments
N.J. Stat. Ann. § 54:10A-15.2— Tax liability under $500; installment payment
N.J. Stat. Ann. § 54:10A-15.3— Taxpayer in bankruptcy or receivership, or with nonrecurring extraordinary gain or operating loss for year; estimate of income for installment payment
N.J. Stat. Ann. § 54:10A-15.4— Underpayment; amount added to tax; interest
N.J. Stat. Ann. § 54:10A-15.5— Franchise tax payments
N.J. Stat. Ann. § 54:10A-15.6— Provisions concerning certain limited, foreign limited liability companies, computation, allocation for members
N.J. Stat. Ann. § 54:10A-15.7— Provisions concerning certain limited, foreign limited partnerships, computation, allocation for partners
N.J. Stat. Ann. § 54:10A-15.8— Installment payments
N.J. Stat. Ann. § 54:10A-15.9— Liability of taxpayers for privilege periods beginning in CY2001
N.J. Stat. Ann. § 54:10A-15.10— Regulations, forms
N.J. Stat. Ann. § 54:10A-15.11— Tax payment by certain partnerships; definitions
N.J. Stat. Ann. § 54:10A-16— Lien
N.J. Stat. Ann. § 54:10A-17— Determination of net worth, income; failure to file return
N.J. Stat. Ann. § 54:10A-18— Forms; certification; S corporation, professional service corporation returns
N.J. Stat. Ann. § 54:10A-19— Extension for filing returns; interest
N.J. Stat. Ann. § 54:10A-19.1— Examination of returns, assessment
N.J. Stat. Ann. § 54:10A-19.2— Appeal to tax court, claim for refund
N.J. Stat. Ann. § 54:10A-19.3— Effective date
N.J. Stat. Ann. § 54:10A-20— Injunctive relief as one of remedies for collection
N.J. Stat. Ann. § 54:10A-21— Failure of foreign corporation to pay tax; revocation of certificate of authority
N.J. Stat. Ann. § 54:10A-22— Forfeiture of charter for failure to pay tax
N.J. Stat. Ann. § 54:10A-23— State tax uniform procedure law governs
N.J. Stat. Ann. § 54:10A-24— Annual appropriation for free public schools
N.J. Stat. Ann. § 54:10A-25— Partial invalidity
N.J. Stat. Ann. § 54:10A-26— Repeal; existing obligations not affected
N.J. Stat. Ann. § 54:10A-27— Rules, regulations
N.J. Stat. Ann. § 54:10A-28— Effective date
N.J. Stat. Ann. § 54:10A-29— Certificate; $25 per corporation
N.J. Stat. Ann. § 54:10A-30— Release of property from lien
N.J. Stat. Ann. § 54:10A-31— Limitations; cancellation of taxes barred; rights not affected
N.J. Stat. Ann. § 54:10A-32— Effective date
N.J. Stat. Ann. § 54:10A-33— Banking corporations; collected business corporation and business personal property taxes; apportionment; certification; payment
N.J. Stat. Ann. § 54:10A-34— Banking corporations; annual franchise tax; deductions for international banking facilities
N.J. Stat. Ann. § 54:10A-34.1— Filing of returns by certain banking corporations
N.J. Stat. Ann. § 54:10A-35— Banking corporation tax revenues; distribution to municipalities under L.1966, c. 135; prohibition
N.J. Stat. Ann. § 54:10A-36— Banking corporation defined
N.J. Stat. Ann. § 54:10A-37— Banking corporations; nonqualification as investment company or regulated investment company
N.J. Stat. Ann. § 54:10A-38— Financial business corporations; revenues from taxes, penalties and interest; apportionment to governmental units; certification; payment
N.J. Stat. Ann. § 54:10A-39— Financial business corporations; revenue from taxes; distribution to municipalities; prohibition
N.J. Stat. Ann. § 54:10A-40— Financial business corporations; tax; payment