Please help us improve our site!
No thank you
Skip to main content
Cornell University insignia Cornell Law School Search Cornell
Support Us!
Search
  • About LII
    • Who We Are
    • What We Do
    • Who Pays For This
    • Contact Us
  • Get the law
    • Constitution
    • Supreme Court
    • U.S. Code
    • CFR
    • Federal Rules
      • Federal Rules of Appellate Procedure
      • Federal Rules of Civil Procedure
      • Federal Rules of Criminal Procedure
      • Federal Rules of Evidence
      • Federal Rules of Bankruptcy Procedure
    • U.C.C.
    • Law by jurisdiction
      • State law
      • Uniform laws
      • Federal law
      • World law
  • Lawyer directory
  • Legal encyclopedia
    • Business law
    • Constitutional law
    • Criminal law
    • Family law
    • Employment law
    • Money and Finances
    • More...
  • Help out
    • Give
    • Sponsor
    • Advertise
    • Create
    • Promote
    • Join Lawyer Directory


  1. LII
  2. State Regulations
  3. New Jersey Administrative Code
  4. Title 18 - TREASURY - TAXATION
  5. N.J. Admin. Code Tit. 18, ch. 7 - CORPORATION BUSINESS TAX ACT
  6. Subchapter 2 - NATURE OF TAX

Subchapter 2 - NATURE OF TAX

  • State Regulations
  • Compare
  1. § 18:7-2.1 - Nature of tax; in general
  2. § 18:7-2.2 - Calendar and fiscal years; definitions
  3. § 18:7-2.3 - Federal calendar or fiscal year for reporting
  4. § 18:7-2.4 - Reserved
  5. § 18:7-2.5 - Reserved
  6. § 18:7-2.6 - Subject corporations must file on the basis of a calendar year period unless otherwise permitted
  7. § 18:7-2.7 - Effect of failure by a corporation to establish accounting period
  8. § 18:7-2.8 - Effect of failure by a corporation to submit proof of an established fiscal year accounting period
  9. § 18:7-2.9 - Effect of proof of established fiscal year accounting period submitted late
  10. § 18:7-2.10 - Period of application of tax
  11. § 18:7-2.11 - Component factors of tax base
  12. § 18:7-2.12 - Application of State franchise tax to corporations
  13. § 18:7-2.13 - Conditions destroying franchise and franchise tax
  14. § 18:7-2.14 - Reserved

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.


No prior version found.

State Regulations Toolbox

  • about


  • Accessibility
  • About LII
  • Contact us
  • Advertise here
  • Help
  • Terms of use
  • Privacy
  • LII logo