N.J.A.C. 18:7-21.22 - Application of Other Rules Unaffected

All other rules pursuant to this chapter shall be otherwise unaffected; provided, however, any statute, rule, or regulation in the Corporation Business Tax Act or this chapter that is inconsistent with this subchapter, as applied to taxpayers that are members of a combined group reporting on a combined return, shall not apply to New Jersey combined returns only, but shall not affect the taxpayers reported on a combined return if and when the taxpayer has to also file a separate return.