14A:13-16 - Exemptions
14A:13-16.Ā Exemptions
A foreign corporation shall not be required to file a notice of business activities report if
a.Ā by the end of an accounting period for which it was otherwise required to file a notice of business activities report under this act, it had received a certificate of authority to do business in this State;Ā or
b.Ā a timely return has been filed under the Corporation Business Tax Act orĀ the Corporation Income Tax Act for such accounting period.
L.1973, c. 171, s. 3, eff. June 7, 1973.
Ā
A foreign corporation shall not be required to file a notice of business activities report if
a.Ā by the end of an accounting period for which it was otherwise required to file a notice of business activities report under this act, it had received a certificate of authority to do business in this State;Ā or
b.Ā a timely return has been filed under the Corporation Business Tax Act orĀ the Corporation Income Tax Act for such accounting period.
L.1973, c. 171, s. 3, eff. June 7, 1973.
Ā
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