Chapter

Chapter 12

N.J. Stat. Ann. § 54A:12-1— Short title
N.J. Stat. Ann. § 54A:12-2— Definitions relative to pass-through entity business alternative income tax
N.J. Stat. Ann. § 54A:12-3— Election to pay pass-through business alternative income tax
N.J. Stat. Ann. § 54A:12-4— Powers of director for administration
N.J. Stat. Ann. § 54A:12-5— Refundable gross income tax credit
N.J. Stat. Ann. § 54A:12-6— Pass-through entity owned by corporate and non-corporate members