New Jersey · Through P.L.2025, c.405, and J.R.22 · Newer source version available

N.J. Stat. § 54A:2-3: Associations taxable as corporations

Where this section sits in the code

TITLE 54A NEW JERSEY GROSS INCOME TAX ACT

An association, trust, or other unincorporated organization which is taxable as a corporation for Federal income tax purposes shall not be subject to tax under this act.

L.1976, c. 47, s. 54A:2-3, eff. July 8, 1976, operative Aug. 30, 1976.

Collected 2026-08-27T17:54:13Z. Source file · JSON

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