{"data":{"id":"us-nj/n.j.-stat.-54-10a-40","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:10A-40","heading":"Financial business corporations;  tax;  payment","body":"During each of the years 1976, 1977, 1978 and 1979, each financial business  corporation shall pay as taxes under the provisions of the act to which this  act is a supplement, the greater of a sum equal to the amount such financial  business corporation paid pursuant to the  \"Financial Business Tax Law\"  P.L.1946, c. 174 (C. 54:10B-1, et seq.) in the calendar year 1975, or a sum  equal to the total of the taxes payable by such financial business corporation  pursuant to the  \"Corporation Business Tax Act,\"  P.L.1945, c. 162 (C. 54:10A-1  et seq.).\nL.1975, c. 171, s. 10, eff. Aug. 4, 1975.  Amended by L.1978, c. 40, s. 2, eff. June 19, 1978.","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":"e6a048759fd1a290312d6775f8718b834ad67be490e13cc20e49ac0e94fdd954","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-10a-39","next":"us-nj/n.j.-stat.-54-11-1"},"notice":"GroundRules: Original legal text. Not legal advice."}