{"data":{"id":"us-nj/n.j.-stat.-54-10a-5.1","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:10A-5.1","heading":"Corporation surtax","body":"In addition to the franchise tax paid by each taxpayer under subsection (c) of section 5 of P.L. 1945, c. 162 (C. 54:10A-5), every taxpayer shall be assessed and shall pay a surtax equal to a percentage rate established pursuant to section 2 of this 1986 supplementary act applied to its entire net income or such portion thereof as may be allocable to this State as provided in section 6 of P.L. 1945, c. 162 (C. 54:10A-6).  The surtax imposed under this section shall be due and payable in accordance with section 15 of P.L. 1945, c. 162 (C. 54:10A-15).  The surtax shall be administered pursuant to the provisions of P.L. 1945, c. 162 (C. 54:10A-1 et seq.).\nL. 1986, c. 144, s. 1, eff. Nov. 12, 1986, operative Nov. 12, 1986; per s.5 as amended by s.7 of 1988, c.106, section expired for accounting periods ending after June 30, 1994.","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":"d7182078a2d12381a07e3a3192672a6121a31576b93787aba9574dbeb64f98a8","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-10a-5b","next":"us-nj/n.j.-stat.-54-10a-5.2"},"notice":"GroundRules: Original legal text. Not legal advice."}