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
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
State Codes and Statutes
Statutes >
New-jersey >
Title-54 >
Section-54-10a54:10A-1 - Short title54:10A-2 - Payment of annual franchise tax54:10A-3 - Corporations exempt54:10A-4 - Definitions54:10A-4.1 - TEFA as State tax54:10A-4.2 - Attachment of certificate to return for net operating loss carryover54:10A-4.3 - Carryover of net operating loss for certain taxpayers54:10A-4.4 - Definitions relative to computing entire net income and related member transactions54:10A-4.5 - Carryover of net operating loss for privilege period as deduction54:10A-5 - Franchise tax54:10A-5a - Definitions relative to alternative minimum assessment54:10A-5b - Credit for air carrier, certain circumstances54:10A-5.1 - Corporation surtax54:10A-5.2 - Determination of rate54:10A-5.3 - Recycling equipment tax credit54:10A-5.4 - Short title 54:10A-5.5 - Definitions relative to new jobs investment tax credit54:10A-5.6 - Determination of taxpayer credit allowed54:10A-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 allowed54:10A-5.10 - Changes affecting tax credit 54:10A-5.11 - Disposal of property; treatment under act54:10A-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 - Definitions54:10A-5.18 - Taxpayer credit54:10A-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 carryover54:10A-5.24b - Carryover of R & D tax credit for certain taxpayers54:10A-5.25 - Installment payments of estimated corporation business tax for certain public utilities54:10A-5.26 - Determination of taxpayer's liability54:10A-5.27 - Consequences of failure to distribute required Energy Tax receipts property tax relief54:10A-5.28 - Short title54:10A-5.29 - Definitions relative to small New Jersey-based high-technology businesses54:10A-5.30 - Taxpayer allowed credit54:10A-5.31 - Tax credit for purchase of effluent treatment, conveyance equipment54:10A-5.32 - Temporary regulations for effluent treatment tax credit54:10A-5.33 - Tax credit for remediation of contaminated site54:10A-5.34 - Eligibility for tax credit54:10A-5.35 - Additional requirements for eligibility54:10A-5.36 - Corporation business tax benefit certificate transfer program54:10A-5.37 - Performance evaluation review committee; report54:10A-5.38 - Tax credit for employment of certain handicapped persons54:10A-5.39 - Corporation business tax credit for certain film production, digital media content expenses; definitions54:10A-5.39a - Certain tax credits prohibited54:10A-5.40 - Imposition of surtax on liability54:10A-6 - Allocation factor54:10A-6.1 - "Operational income" defined; related corporate expenses not deductible; conditions; forms; rules54:10A-6.2 - Determination of receipts from services, alternative minimum assessment; definitions54:10A-7 - "Compensation of officers and employees within state" defined54:10A-8 - Adjustment of allocation factor54:10A-9 - Taxpayer holding stock of subsidiary; deductions from net worth; "subsidiary" defined54:10A-10 - Evasion of tax; adjustments and redeterminations; obtaining information54:10A-11 - Receivers and others subject to tax54:10A-13 - Report of changed, corrected taxable income 54:10A-14 - Copies of information may be demanded by director; records to be kept; securing information54:10A-14.1 - Records available for inspection, examination54:10A-15 - Annual tax payable; manner of payment54:10A-15.1 - Fiscal or calendar accounting years between December 31, 1980 and December 31, 1984; schedule of installment payments54:10A-15.2 - Tax liability under $500; installment payment54:10A-15.3 - Taxpayer in bankruptcy or receivership, or with nonrecurring extraordinary gain or operating loss for year; estimate of income for installment payment54:10A-15.4 - Underpayment; amount added to tax; interest54:10A-15.5 - Franchise tax payments54:10A-15.6 - Provisions concerning certain limited, foreign limited liability companies, computation, allocation for members54:10A-15.7 - Provisions concerning certain limited, foreign limited partnerships, computation, allocation for partners54:10A-15.8 - Installment payments54:10A-15.9 - Liability of taxpayers for privilege periods beginning in CY200154:10A-15.10 - Regulations, forms54:10A-15.11 - Tax payment by certain partnerships; definitions54:10A-16 - Lien54:10A-17 - Period other than covered by report to federal treasury department or less than 12 calendar months; failure to file or make payment54:10A-18 - Forms; certification; S corporation, professional service corporation returns54:10A-18.1 - Consolidated return filed by air carrier54:10A-19 - Extension for filing returns; interest54:10A-19.1 - Examination of returns, assessment54:10A-19.2 - Appeal to tax court, claim for refund54:10A-19.3 - Effective date54:10A-20 - Injunctive relief as one of remedies for collection54:10A-21 - Foreign corporations; revocation of certificate for failure to pay tax; other remedies unimpaired54:10A-22 - Forfeiture of charter for failure to pay tax54:10A-23 - State tax uniform procedure law governs54:10A-24 - Annual appropriation for free public schools54:10A-25 - Partial invalidity54:10A-26 - Repeal; existing obligations not affected54:10A-27 - Rules and regulations54:10A-28 - Effective date54:10A-29 - Certificate; $25 per corporation54:10A-30 - Release of property from lien for corporation franchise taxes54:10A-31 - Limitations; cancellation of taxes barred; rights not affected54:10A-32 - Effective date54:10A-33 - Banking corporations; collected business corporation and business personal property taxes; apportionment; certification; payment54:10A-34 - Banking corporations; annual franchise tax; deductions for international banking facilities54:10A-35 - Banking corporation tax revenues; distribution to municipalities under L.1966, c. 135; prohibition54:10A-36 - Banking corporation defined54:10A-37 - Banking corporations; nonqualification as investment company or regulated investment company54:10A-38 - Financial business corporations; revenues from taxes, penalties and interest; apportionment to governmental units; certification; payment54:10A-39 - Financial business corporations; revenue from taxes; distribution to municipalities; prohibition54:10A-40 - Financial business corporations; tax; payment54:10A-41 - Corporation Business Tax Study Commission
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