54:10A-15.2 - Tax liability under $500;Ā installment payment
54:10A-15.2.Ā Tax liability under $500;Ā installment payment
With respect to its fiscal or calendar accounting years ending on or after December 31, 1980 and thereafter, any taxpayer with a tax liability of less than $500.00 under subsection (c) of section 15 of P.L.1945, c. 162 (C. 54:10A-15) shall not be required to make any installment payments other than anĀ installment payment of 60%, and 50% with respect to accounting years ending onĀ or after December 31, 1981, which is required to be paid at the time of theĀ annual return.
L.1981, c. 184, s. 3, eff. June 19, 1981.
Ā
With respect to its fiscal or calendar accounting years ending on or after December 31, 1980 and thereafter, any taxpayer with a tax liability of less than $500.00 under subsection (c) of section 15 of P.L.1945, c. 162 (C. 54:10A-15) shall not be required to make any installment payments other than anĀ installment payment of 60%, and 50% with respect to accounting years ending onĀ or after December 31, 1981, which is required to be paid at the time of theĀ annual return.
L.1981, c. 184, s. 3, eff. June 19, 1981.
Ā