N.J. Admin. Code § 18:7-11.11 - Returns required to be filed by corporation ceasing to be subject to tax
(a) A domestic corporation that ceases to
possess its franchise is required to file a return covering each year or period
for which no return was previously filed.
(b) A foreign corporation that surrenders its
authority to do business or otherwise ceases to have a taxable status in New
Jersey is required to file a return covering each year or period for which no
return was filed.
Notes
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