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State Codes and Statutes

Statutes > New-jersey > Title-54 > Section-54-10a

54:10A-1 – Short title
54:10A-2 – Payment of annual franchise tax
54:10A-3 – Corporations exempt
54:10A-4 – Definitions
54:10A-4.1 – TEFA as State tax
54:10A-4.2 – Attachment of certificate to return for net operating loss carryover
54:10A-4.3 – Carryover of net operating loss for certain taxpayers
54:10A-4.4 – Definitions relative to computing entire net income and related member transactions
54:10A-4.5 – Carryover of net operating loss for privilege period as deduction
54:10A-5 – Franchise tax
54:10A-5a – Definitions relative to alternative minimum assessment
54:10A-5b – Credit for air carrier, certain circumstances
54:10A-5.1 – Corporation surtax
54:10A-5.2 – Determination of rate
54:10A-5.3 – Recycling equipment tax credit
54:10A-5.4 – Short title 
54:10A-5.5 – Definitions relative to new jobs investment tax credit
54:10A-5.6 – Determination of taxpayer credit allowed
54:10A-5.7 – Determination of aggregate annual credit allowed 
54:10A-5.8 – Qualified investment in property purchased for business relocation, expansion 
54:10A-5.9 – New jobs factor to determine amount of credit allowed
54:10A-5.10 – Changes affecting tax credit 
54:10A-5.11 – Disposal of property; treatment under act
54:10A-5.12 – Maintenance of records 
54:10A-5.13 – Entitlement to credit established by taxpayer 
54:10A-5.14 – Report to Governor, Legislature 
54:10A-5.15 – Provision of quarterly employment reports 
54:10A-5.16 – Short title 
54:10A-5.17 – Definitions
54:10A-5.18 – Taxpayer credit
54:10A-5.19 – Computation of tax credit 
54:10A-5.20 – Maintenance of records 
54:10A-5.21 – Required reports 
54:10A-5.22 – Election as a New Jersey S corporation 
54:10A-5.23 – Requirements for New Jersey S corporation 
54:10A-5.24 – Taxpayer credit for certain research activities 
54:10A-5.24a – Attachment of certificate to return for research and development tax credit carryover
54:10A-5.24b – Carryover of R & D tax credit for certain taxpayers
54:10A-5.25 – Installment payments of estimated corporation business tax for certain public utilities
54:10A-5.26 – Determination of taxpayer’s liability
54:10A-5.27 – Consequences of failure to distribute required Energy Tax receipts property tax relief
54:10A-5.28 – Short title
54:10A-5.29 – Definitions relative to small New Jersey-based high-technology businesses
54:10A-5.30 – Taxpayer allowed credit
54:10A-5.31 – Tax credit for purchase of effluent treatment, conveyance equipment
54:10A-5.32 – Temporary regulations for effluent treatment tax credit
54:10A-5.33 – Tax credit for remediation of contaminated site
54:10A-5.34 – Eligibility for tax credit
54:10A-5.35 – Additional requirements for eligibility
54:10A-5.36 – Corporation business tax benefit certificate transfer program
54:10A-5.37 – Performance evaluation review committee; report
54:10A-5.38 – Tax credit for employment of certain handicapped persons
54:10A-5.39 – Corporation business tax credit for certain film production, digital media content expenses; definitions
54:10A-5.39a – Certain tax credits prohibited
54:10A-5.40 – Imposition of surtax on liability
54:10A-6 – Allocation factor
54:10A-6.1 – "Operational income" defined; related corporate expenses not deductible; conditions; forms; rules
54:10A-6.2 – Determination of receipts from services, alternative minimum assessment; definitions
54:10A-7 – "Compensation of officers and employees within state" defined
54:10A-8 – Adjustment of allocation factor
54:10A-9 – Taxpayer holding stock of subsidiary;  deductions from net worth;    "subsidiary"  defined
54:10A-10 – Evasion of tax; adjustments and redeterminations; obtaining information
54:10A-11 – Receivers and others subject to tax
54:10A-13 – Report of changed, corrected taxable income 
54:10A-14 – Copies of information may be demanded by director; records to be kept; securing information
54:10A-14.1 – Records available for inspection, examination
54:10A-15 – Annual tax payable; manner of payment
54:10A-15.1 – Fiscal or calendar accounting years between December 31, 1980  and December 31, 1984;  schedule of installment payments
54:10A-15.2 – Tax liability under $500;  installment payment
54:10A-15.3 – Taxpayer in bankruptcy or receivership, or with nonrecurring extraordinary gain or operating loss for year;  estimate of income for installment payment
54:10A-15.4 – Underpayment; amount added to tax; interest
54:10A-15.5 – Franchise tax payments
54:10A-15.6 – Provisions concerning certain limited, foreign limited liability companies, computation, allocation for members
54:10A-15.7 – Provisions concerning certain limited, foreign limited partnerships, computation, allocation for partners
54:10A-15.8 – Installment payments
54:10A-15.9 – Liability of taxpayers for privilege periods beginning in CY2001
54:10A-15.10 – Regulations, forms
54:10A-15.11 – Tax payment by certain partnerships; definitions
54:10A-16 – Lien
54:10A-17 – Period other than covered by report to federal treasury department or less than 12 calendar months;  failure to file or make payment
54:10A-18 – Forms; certification; S corporation, professional service corporation returns
54:10A-18.1 – Consolidated return filed by air carrier
54:10A-19 – Extension for filing returns; interest
54:10A-19.1 – Examination of returns, assessment
54:10A-19.2 – Appeal to tax court, claim for refund
54:10A-19.3 – Effective date
54:10A-20 – Injunctive relief as one of remedies for collection
54:10A-21 – Foreign corporations;  revocation of certificate for failure to  pay tax;  other remedies unimpaired
54:10A-22 – Forfeiture of charter for failure to pay tax
54:10A-23 – State tax uniform procedure law governs
54:10A-24 – Annual appropriation for free public schools
54:10A-25 – Partial invalidity
54:10A-26 – Repeal;  existing obligations not affected
54:10A-27 – Rules and regulations
54:10A-28 – Effective date
54:10A-29 – Certificate; $25 per corporation
54:10A-30 – Release of property from lien for corporation franchise taxes
54:10A-31 – Limitations;  cancellation of taxes barred;  rights not affected
54:10A-32 – Effective date
54:10A-33 – Banking corporations;  collected business corporation and business personal property taxes;  apportionment;  certification;  payment
54:10A-34 – Banking corporations;  annual franchise tax;  deductions for international banking facilities
54:10A-35 – Banking corporation tax revenues;  distribution to municipalities under L.1966, c. 135;  prohibition
54:10A-36 – Banking corporation defined
54:10A-37 – Banking corporations;  nonqualification as investment company or  regulated investment company
54:10A-38 – Financial business corporations;  revenues from taxes, penalties  and interest;  apportionment to governmental units; certification; payment
54:10A-39 – Financial business corporations;  revenue from taxes; distribution to municipalities;  prohibition
54:10A-40 – Financial business corporations;  tax;  payment
54:10A-41 – Corporation Business Tax Study Commission