N.J.A.C. 18:7-11.11 - Returns Required to Be Filed by Corporation Ceasing to Be Subject to Tax

(a) A domestic corporation that ceases to possess its franchise is required to file a return covering each year or period for which no return was previously filed.

(b) A foreign corporation that surrenders its authority to do business or otherwise ceases to have a taxable status in New Jersey is required to file a return covering each year or period for which no return was filed.