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62 chapters · 2,087 sections in this title.
N.J.S.A. 54:10A-5.24a Attachment of certificate to return for research and development tax credit carryover.
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54:10A-5.24a Attachment of certificate to return for research and development tax credit carryover. 3. a. Notwithstanding the provisions of section 1 of P.L.1993, c.175 (C.54:10A-5.24) to the contrary, a taxpayer that has acquired a corporation business tax benefit certificate pu…
N.J.S.A. 54:10A-5.24b Carryover of R & D tax credit for certain taxpayers.
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54:10A-5.24b Carryover of R & D tax credit for certain taxpayers. 1. a. Notwithstanding the provisions of subsection b. of section 1 of P.L.1993, c.175 (C.54:10A-5.24) to the contrary, a taxpayer that has been allowed a credit pursuant to that section for the fiscal or calendar a…
N.J.S.A. 54:10A-5.25 Installment payments of estimated corporation business tax for certain public utilities.
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54:10A-5.25 Installment payments of estimated corporation business tax for certain public utilities. 3. a. Gas, electric, gas and electric and telecommunications public utilities that were subject to a public utility tax either pursuant to P.L.1940, c.4 (C.54:30A-16 et seq.) or P…
N.J.S.A. 54:10A-5.26 Determination of taxpayer's liability.
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54:10A-5.26 Determination of taxpayer's liability. 4. If, in the first full privilege period commencing after the assessment under the Transitional Energy Facility Assessment Act, established in sections 36 through 49 of P.L.1997, c.162 (C.54:30A-100 through C.54:30A-113), has te…
