Nature of Tax
Section 18:7-2.1 - Nature of Tax; in GeneralSection 18:7-2.2 - Calendar and Fiscal Years; DefinitionsSection 18:7-2.3 - Federal Calendar or Fiscal Year for ReportingSection 18:7-2.4 - (reserved)Section 18:7-2.5 - (reserved)Section 18:7-2.6 - Subject Corporations Must File on the Basis of a Calendar Year Period Unless Otherwise PermittedSection 18:7-2.7 - Effect of Failure by a Corporation to Establish Accounting PeriodSection 18:7-2.8 - Effect of Failure by a Corporation to Submit Proof of an Established Fiscal Year Accounting PeriodSection 18:7-2.9 - Effect of Proof of Established Fiscal Year Accounting Period Submitted LateSection 18:7-2.10 - Period of Application of TaxSection 18:7-2.11 - Component Factors of Tax BaseSection 18:7-2.12 - Application of State Franchise Tax to CorporationsSection 18:7-2.13 - Conditions Destroying Franchise and Franchise TaxSection 18:7-2.14 - (reserved)