™Your Policy Risk Impact Agent
62 chapters · 2,087 sections in this title.
N.J.S.A. 54:30-1 Certain receipts of public utilities not taxable
1.1K chars
54:30-1. Certain receipts of public utilities not taxable A public utility which is required by the laws of this state to pay an annual franchise tax based upon gross receipts shall not include in the statement of the gross receipts upon which the tax is based, levied or assessed…
N.J.S.A. 54:30-2 Corrections in errors in apportionment
1.2K chars
54:30-2. Corrections in errors in apportionment The state tax commissioner shall, upon proof or discovery of any clerical error or omission in the apportionment of the taxes, or any of them, imposed under the provisions of chapters 30 to 32 of this title (s. 54:30-1 et seq.), whe…
N.J.S.A. 54:30-3 Deduction of expenses from gross amount of tax; apportionment of expenses
1.7K chars
54:30-3. Deduction of expenses from gross amount of tax; apportionment of expenses Before making the apportionment of the taxes on utilities using public highways, known as the franchise tax, provided for in chapter 31 of this title (s. 54:31-1 et seq.), and of the taxes in lieu …
