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 - ALTERNATIVE MINIMUM ASSESSMENT (§ 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 18:7-20.3)
  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Subchapter 9, Assets Allocation Factor, was repealed by R.1979 d.45, effective 2/6/1979.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 11/24/2016. 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: 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.

CHAPTER AUTHORITY:

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

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