N.J.A.C. 18:7-1.3 - Definition of Taxpayer

(a) The term "taxpayer" shall mean any corporation required to report or to pay taxes, interest, or penalties pursuant to this chapter.

(b) Any receiver, referee, trustee, assignee, or other fiduciary, or any officer or agent appointed by any court to conduct the business or conserve the assets of any corporation shall be subject to the tax imposed in the same manner and to the same extent as a corporation.

(c) The term "taxpayer" shall also mean any partnership required or consenting to report or to pay taxes, interest, or penalties pursuant to this chapter; provided that the term does not include a partnership that is listed on a United States national stock exchange.

(d) The term "taxpayer" shall also mean any combined group filing a New Jersey combined return. See N.J.S.A. 54:10A-4(h) and (z) and N.J.A.C. 18:7-21 for more information.