{"data":{"id":"us-nj/n.j.-stat.-54-10a-15.5","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:10A-15.5","heading":"Franchise tax payments","body":"Telecommunications carriers other than local exchange telephone companies shall be required to file and remit installment payments of franchise tax pursuant to subsection (f) of section 15 of the Corporation Business Tax Act (1945), P.L. 1945, c. 162 (C. 54:10A-15) during the calendar year in which this section takes effect and the provisions of subsection d. of section 5 of P.L. 1981, c. 184 (C. 54:10A-15.4) shall not apply to such taxpayers during that year.\nL. 1989, c. 2, s. 8.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"547391330fdf570f150a57f323e02f65103f8454940e03aed1fe3030e433b354","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-10a-15.4","next":"us-nj/n.j.-stat.-54-10a-15.6"},"notice":"GroundRules: Original legal text. Not legal advice."}