N.J. Admin. Code § 18:7-18.3 - Reserved
Notes
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(a) Corporations that are subject to tax under N.J.S.A. 54:10A-5 but that are not subject to the alternative minimum assessment are:
1. New Jersey S corporations;
2. Investment companies;
3. Professional corporations organized pursuant to N.J.S.A. 14A:17-1 et seq. or a similar corporation for profit organized to render professional services under the laws of another state; or
4. A person operating as a cooperative under 26 U.S.C. §§ 1381 et seq.