N.J.A.C. 18:7-2.2 - Calendar and Fiscal Years; Definitions

Section 18:7-2.2 - Calendar and Fiscal Years; Definitions
Section 18:7-2.1 - Nature of Tax; in GeneralSection 18:7-2.3 - Federal Calendar or Fiscal Year for Reporting

(a) The term "calendar year" means an accounting period ending on December 31.

(b) The term "fiscal year" means an accounting period ending on the last day of any month other than December of a calendar year.

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