N.J. Admin. Code Tit. 18, ch. 7 - CORPORATION BUSINESS TAX ACT

  1. Subchapter 1 - CORPORATIONS SUBJECT TO TAX UNDER THE ACT (§ 18:7-1.1 to 18:7-1.25)
  2. Subchapter 2 - NATURE OF TAX (§ 18:7-2.1 to 18:7-2.14)
  3. Subchapter 3 - COMPUTATION OF TAX (§ 18:7-3.1 to 18:7-3.29)
  4. Subchapter 3A - URBAN ENTERPRISE ZONES ACT (§ 18:7-3A.1 to 18:7-3A.5)
  5. Subchapter 3B - RESERVED (§ 18:7-3B.1 to 18:7-3B.8)
  6. Subchapter 4 - RESERVED (§ 18:7-4.1 to 18:7-4.18)
  7. Subchapter 5 - ENTIRE NET INCOME; DEFINITION, COMPONENTS AND RULES FOR COMPUTING (§ 18:7-5.1 to 18:7-5.23)
  8. Subchapter 6 - RESERVED
  9. Subchapter 7 - ALLOCATION (§ 18:7-7.1 to 18:7-7.7)
  10. Subchapter 8 - BUSINESS ALLOCATION FACTOR (§ 18:7-8.1 to 18:7-8.18)
  11. Subchapter 9 - RESERVED
  12. Subchapter 10 - SECTION 8 ADJUSTMENTS (§ 18:7-10.1 to 18:7-10.3)
  13. Subchapter 11 - RETURNS (§ 18:7-11.1 to 18:7-11.20 through 18:7-11.21)
  14. Subchapter 12 - SHORT PERIOD RETURN (§ 18:7-12.1 to 18:7-12.4)
  15. Subchapter 13 - ASSESSMENT, PAYMENTS, REFUNDS, LIEN (§ 18:7-13.1 to 18:7-13.14)
  16. Subchapter 14 - TAX CLEARANCE (§ 18:7-14.1 to 18:7-14.21)
  17. Subchapter 15 - RESERVED
  18. Subchapter 16 - RESERVED (§ 18:7-16.1 to 18:7-16.5)
  19. Subchapter 17 - PARTNERSHIPS (§ 18:7-17.1 to 18:7-17.10)
  20. Subchapter 18 - RESERVED (§ 18:7-18.1 to 18:7-18.6)
  21. Subchapter 19 - FILING FEE PAYMENTS BY PROFESSIONAL CORPORATIONS (§ 18:7-19.1 to 18:7-19.4)
  22. Subchapter 20 - TREATMENT OF S CORPORATIONS (§ 18:7-20.1 to 18:7-20.4)
  23. Subchapter 21 - COMBINED RETURNS (§ 18:7-21.1 to 18:7-21.29)

Notes

N.J. Admin. Code Tit. 18, ch. 7
CHAPTER SOURCE AND EFFECTIVE DATE:
Effective: 2/20/2024.
See: 56 N.J.R. 431(a).
CHAPTER HISTORICAL NOTE:
Chapter 7, Corporation Business Tax Act, was filed and became effective prior to September 1, 1969.
Subchapter 9, Assets Allocation Factor, was repealed by R.1979 d.45, effective 2/6/1979. See: 11 N.J.R. 40(d), 11 N.J.R. 150(b).
Pursuant to Executive Order No. 66(1978), Chapter 7, Corporation Business Tax Act, was readopted as R.1984 d.95, effective 3/19/1984. See: 16 N.J.R. 229(a), 16 N.J.R. 746(c).
Subchapter 15, Urban Enterprise Zones Act, was adopted as R.1984 d.496, effective 11/5/1984. See: 16 N.J.R. 1325(a), 16 N.J.R. 3057(a).
Subchapter 16, International Banking Facilities, was adopted as R.1984 d.453, effective 10/15/1984. See: 16 N.J.R. 1327(a), 16 N.J.R. 2827(a).
Pursuant to Executive Order No. 66(1978), Chapter 7, Corporation Business Tax Act, was readopted as R.1989 d.196, effective 3/14/1989. See: 21 N.J.R. 14(a), 21 N.J.R. 1019(b).
Pursuant to Executive Order No. 66(1978), Chapter 7, Corporation Business Tax Act, was readopted as R.1994 d.186, effective 3/14/1994, and Subchapter 6, Valuation, was repealed by R.1994 d.186, effective 4/18/1994. See: 26 N.J.R. 761(a), 26 N.J.R. 1696(b).
Pursuant to Executive Order No. 66(1978), Chapter 7, Corporation Business Tax Act, was readopted as R.1999 d.116, effective 3/12/1999. See: 31 N.J.R. 266(b), 31 N.J.R. 893(a).
Subchapter 17, Partnerships; Subchapter 18, Alternative Minimum Assessment; and Subchapter 19, Filing Fee Payments by Professional Corporations were adopted as special new rules by R.2003 d.135, effective 2/27/2003. Subchapters 17, 18 and 19 were adopted as R.2003 d.370, effective 8/22/2003. See: 35 N.J.R. 1573(a), 35 N.J.R. 4310(a).
Chapter 7, Corporation Business Tax Act, was readopted as R.2004 d.367, effective 9/1/2004. See: 36 N.J.R. 1680(a), 36 N.J.R. 4484(a).
Subchapter 20, Treatment of S Corporations, was adopted as new rules by R.2005 d.230, effective 7/18/2005. See: 37 N.J.R. 739(a), 37 N.J.R. 2688(a).
Subchapter 3B, Film Tax Credits, was adopted as new rules and Subchapter 15, Urban Enterprise Zones Act, was recodified as Subchapter 3A by R.2007 d.203, effective 7/2/2007. See: 39 N.J.R. 848(a), 39 N.J.R. 2540(b).
Subchapter 3B, Film Tax Credits, was renamed Film and Digital Media Tax Credits by R.2009 d.143, effective 5/4/2009. See: 40 N.J.R. 6944(a), 41 N.J.R. 2049(b).
Chapter 7, Corporation Business Tax Act, was readopted as R.2009 d.384, effective 11/24/2009. See: 41 N.J.R. 3401(a), 41 N.J.R. 4825(a).
In accordance with N.J.S.A. 52:14B-5.1b, Chapter 7, Corporation Business Tax Act, was scheduled to expire on November 24, 2016. See: 43 N.J.R. 1203(a).
Chapter 7, Corporation Business Tax Act, was readopted as R.2017 d.123, effective 5/18/2017. As a part of the readoption, Subchapter 3B, Film and Digital Media Tax Credits, Subchapter 4, Entire Net Worth, and Subchapter 16, International Banking Facilities, were repealed, Subchapter 5, Entire Net Income; Definition, Components and Rules for Computing was renamed Entire Net Income; Definition, Components, and Rules for Computing, and Subchapter 14, Penalties, Miscellaneous, was renamed Tax Clearance, effective 6/19/2017. See: 49 N.J.R. 52(b), 49 N.J.R. 1694(a).
Subchapter 21, Combined Returns, was adopted as new rules by R.2022 d.116, effective 9/19/2022. See: 54 N.J.R. 865(a), 54 N.J.R. 1819(a).
Chapter 7, Corporation Business Tax Act, was readopted, effective 2/20/2024. See: Source and Effective Date.
Subchapter 1, Corporations Subject to Tax Under the Act, was renamed Corporations Subject to Tax Pursuant to the Act, and Subchapter 18, Alternative Minimum Assessment, was repealed by R.2025 d.076, effective 6/16/2025. See: 57 N.J.R. 305(a), 57 N.J.R. 1303(b).

CHAPTER AUTHORITY:

N.J.S.A. 54:10A-27 and 54:50-1.

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