N.J. Stat. § 54:10A-11: Receivers and others subject to tax

Any receiver, referee, trustee, assignee, or other fiduciary, or any officer or agent appointed by any court, to conduct the business or conserve the assets of any corporation shall be subject to the tax imposed by this act in the same manner and to the same extent as a corporation hereunder.

L.1945, c. 162, p. 570, s. 11. Amended by L.1947, c. 50, p. 174, s. 4.