Browse New Jersey
Read the original sections, or search by topic.
- N.J. Stat. § 54:10A-5.17 · Definitions.
- N.J. Stat. § 54:10A-5.18 · Taxpayer credit.
- N.J. Stat. § 54:10A-5.19 · Computation of tax credit
- N.J. Stat. § 54:10A-5.20 · Maintenance of records
- N.J. Stat. § 54:10A-5.21 · Required reports
- N.J. Stat. § 54:10A-5.22 · Election as a New Jersey S corporation.
- N.J. Stat. § 54:10A-5.22a · Regulatory requirements, granting retroactive election, authorization.
- N.J. Stat. § 54:10A-5.23 · Requirements for New Jersey S corporation.
- N.J. Stat. § 54:10A-5.24 · Taxpayer credit for certain research activities.
- N.J. Stat. § 54:10A-5.24a · Attachment of certificate to return for research and development tax credit carryover.
- N.J. Stat. § 54:10A-5.24b · Carryover of R & D tax credit for certain taxpayers.
- N.J. Stat. § 54:10A-5.25 · Installment payments of estimated corporation business tax for certain public utilities.
- N.J. Stat. § 54:10A-5.26 · Determination of taxpayer's liability.
- N.J. Stat. § 54:10A-5.27 · Consequences of failure to distribute required Energy Tax receipts property tax relief.
- N.J. Stat. § 54:10A-5.28 · Short title.
- N.J. Stat. § 54:10A-5.29 · Definitions relative to emergency businesses.
- N.J. Stat. § 54:10A-5.30 · Taxpayer allowed credit.
- N.J. Stat. § 54:10A-5.31 · Tax credit for purchase of effluent treatment, conveyance equipment.
- N.J. Stat. § 54:10A-5.32 · Temporary regulations for effluent treatment tax credit.
- N.J. Stat. § 54:10A-5.33 · Tax credit for remediation of contaminated site.
- N.J. Stat. § 54:10A-5.34 · Eligibility for tax credit.
- N.J. Stat. § 54:10A-5.35 · Additional requirements for eligibility.
- N.J. Stat. § 54:10A-5.36 · Corporation business tax benefit certificate transfer program.
- N.J. Stat. § 54:10A-5.37 · Performance evaluation review committee; report.
- N.J. Stat. § 54:10A-5.38 · Tax credit for employment of certain handicapped persons.
- N.J. Stat. § 54:10A-5.39b · Credit against tax imposed, qualified film production expenses.
- N.J. Stat. § 54:10A-5.39c · Tax credit criteria.
- N.J. Stat. § 54:10A-5.39d · Additional tax credit criteria.
- N.J. Stat. § 54:10A-5.39e · Limitation on additional tax credits.
- N.J. Stat. § 54:10A-5.40 · Imposition of surtax on liability.
- N.J. Stat. § 54:10A-5.41 · Assessment, payment of surtax.
- N.J. Stat. § 54:10A-5.41a · Allocated taxable net income over $10 million, surtax, corporate transit fee; definitions.
- N.J. Stat. § 54:10A-5.42 · Credit against corporation business tax
- N.J. Stat. § 54:10A-5.43 · Tax credit for certain corporate member.
- N.J. Stat. § 54:10A-5.44 · Credit against tax imposed pursuant to C.54:10A-5.
- N.J. Stat. § 54:10A-5.45 · Tax credit for employer of employee who donates organ, bone marrow.
- N.J. Stat. § 54:10A-5.46 · Credit against certain tax.
- N.J. Stat. § 54:10A-5.47 · Credit against tax; definitions.
- N.J. Stat. § 54:10A-5.48 · Tax credit for taxpayer's purchase of unit concrete products that utilize carbon footprint-reducing technology.
- N.J. Stat. § 54:10A-5.49 · Tax credit, producer, low embodied carbon concrete, carbon capture, utilization, storage technology; requirements, qualifications.
- N.J. Stat. § 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. § 54:10A-6 · Allocation factor.
- N.J. Stat. § 54:10A-6.1 · "Operational income" defined; related corporate expenses not deductible; conditions; forms; rules.
- N.J. Stat. § 54:10A-6.2 · Determination of receipts from services, alternative minimum assessment; definitions.
- N.J. Stat. § 54:10A-6.3 · Determination of sales fraction for airline.
- N.J. Stat. § 54:10A-6.4 · Definitions.
- N.J. Stat. § 54:10A-6.5 · Computation of entire net income.
- N.J. Stat. § 54:10A-7 · "Compensation of officers and employees within state" defined
- N.J. Stat. § 54:10A-8 · Adjustment of allocation factor
- N.J. Stat. § 54:10A-9 · Taxpayer holding stock of subsidiary; deductions from net worth; "subsidiary" defined
- N.J. Stat. § 54:10A-10 · Evasion of tax; adjustments and redeterminations; obtaining information.
- N.J. Stat. § 54:10A-11 · Receivers and others subject to tax
- N.J. Stat. § 54:10A-13 · Report of changed, corrected taxable income
- N.J. Stat. § 54:10A-14 · Director may require taxpayer to submit information.
- N.J. Stat. § 54:10A-14.1 · Records available for inspection, examination.
- N.J. Stat. § 54:10A-15 · Annual tax payable; manner of payment.
- N.J. Stat. § 54:10A-15.1 · Fiscal or calendar accounting years between December 31, 1980 and December 31, 1984; schedule of installment payments
- N.J. Stat. § 54:10A-15.2 · Tax liability under $500; installment payment
- N.J. Stat. § 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. § 54:10A-15.4 · Underpayment; amount added to tax; interest.
- N.J. Stat. § 54:10A-15.5 · Franchise tax payments
- N.J. Stat. § 54:10A-15.6 · Provisions concerning certain limited, foreign limited liability companies, computation, allocation for members.
- N.J. Stat. § 54:10A-15.7 · Provisions concerning certain limited, foreign limited partnerships, computation, allocation for partners.
- N.J. Stat. § 54:10A-15.8 · Installment payments.
- N.J. Stat. § 54:10A-15.9 · Liability of taxpayers for privilege periods beginning in CY2001.
- N.J. Stat. § 54:10A-15.10 · Regulations, forms.
- N.J. Stat. § 54:10A-15.11 · Tax payment by certain partnerships; definitions.
- N.J. Stat. § 54:10A-16 · Lien
- N.J. Stat. § 54:10A-17 · Determination of net worth, income; failure to file return.
- N.J. Stat. § 54:10A-18 · Forms; certification; S corporation, professional service corporation returns.
- N.J. Stat. § 54:10A-19 · Extension for filing returns; interest.
- N.J. Stat. § 54:10A-19.1 · Examination of returns, assessment.
- N.J. Stat. § 54:10A-19.2 · Appeal to tax court, claim for refund.
- N.J. Stat. § 54:10A-19.3 · Effective date
- N.J. Stat. § 54:10A-20 · Injunctive relief as one of remedies for collection.
- N.J. Stat. § 54:10A-21 · Failure of foreign corporation to pay tax; revocation of certificate of authority.
- N.J. Stat. § 54:10A-22 · Forfeiture of charter for failure to pay tax
- N.J. Stat. § 54:10A-23 · State tax uniform procedure law governs
- N.J. Stat. § 54:10A-24 · Annual appropriation for free public schools
- N.J. Stat. § 54:10A-25 · Partial invalidity
- N.J. Stat. § 54:10A-26 · Repeal; existing obligations not affected
- N.J. Stat. § 54:10A-27 · Rules, regulations.
- N.J. Stat. § 54:10A-28 · Effective date.
- N.J. Stat. § 54:10A-29 · Certificate; $25 per corporation
- N.J. Stat. § 54:10A-30 · Release of property from lien.
- N.J. Stat. § 54:10A-31 · Limitations; cancellation of taxes barred; rights not affected
- N.J. Stat. § 54:10A-32 · Effective date
- N.J. Stat. § 54:10A-33 · Banking corporations; collected business corporation and business personal property taxes; apportionment; certification; payment
- N.J. Stat. § 54:10A-34 · Banking corporations; annual franchise tax; deductions for international banking facilities
- N.J. Stat. § 54:10A-34.1 · Filing of returns by certain banking corporations.
- N.J. Stat. § 54:10A-35 · Banking corporation tax revenues; distribution to municipalities under L.1966, c. 135; prohibition
- N.J. Stat. § 54:10A-36 · Banking corporation defined
- N.J. Stat. § 54:10A-37 · Banking corporations; nonqualification as investment company or regulated investment company
- N.J. Stat. § 54:10A-38 · Financial business corporations; revenues from taxes, penalties and interest; apportionment to governmental units; certification; payment
- N.J. Stat. § 54:10A-39 · Financial business corporations; revenue from taxes; distribution to municipalities; prohibition
- N.J. Stat. § 54:10A-40 · Financial business corporations; tax; payment
- N.J. Stat. § 54:11-1 · Voiding charter of delinquent corporations; extension of time for payment
- N.J. Stat. § 54:11-2 · Delinquents reported to secretary of state; proclamation voiding charter
- N.J. Stat. § 54:11-4 · Reinstatement of charters voided by mistake
- N.J. Stat. § 54:11-5 · Reinstatement upon payment of amount fixed; exceptions