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13 chapters · 243 sections in this title.
N.J.S.A. 54A:12-1 Short title.
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54A:12-1 Short title. 1. This act shall be known and may be cited as the "Pass-Through Business Alternative Income Tax Act." L.2019, c.320, s.1.
N.J.S.A. 54A:12-2 Definitions relative to pass-through entity business alternative income tax.
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54A:12-2 Definitions relative to pass-through entity business alternative income tax. 2. As used in P.L.2019, c.320 (C.54A:12-1 et al.): "Direct share of the tax paid" means the portion of business alternative income tax calculated on the sum of each member's share of distributiv…
N.J.S.A. 54A:12-3 Election to pay pass-through business alternative income tax.
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54A:12-3 Election to pay pass-through business alternative income tax. 3. a. A pass-through entity with at least one member who is liable pursuant to the "New Jersey Gross Income Tax Act," N.J.S.54A:1-1 et seq., for tax on that member's share of distributive proceeds of the pass-…
N.J.S.A. 54A:12-4 Powers of director for administration.
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54A:12-4 Powers of director for administration. 4. a. For the purpose of administration of P.L.2019, c.320 (C.54A:12-1 et al.), the director shall have those powers as the director deems necessary to apply to a pass-through entity subject to P.L.2019, c.320 (C.54A:12-1 et al.), f…
