N.J.A.C. 18:7-21.9 - Combined Groups, Combined Returns, and the Interrelation With Other New Jersey Laws

Section 18:7-21.9 - Combined Groups, Combined Returns, and the Interrelation With Other New Jersey LawsSection 18:7-21.9 - Combined Groups, Combined Returns, and the Interrelation With Other New Jersey Laws

Section 18:7-21.8 - Reporting the Income of Certain Members Section 18:7-21.10 - Ordering of the Dividend Elimination, Subsidiary Dividend Received Exclusion, and Net Operating Losses in a Combined Group Context

(a) The members of the combined group shall each be subject to N.J.S.A. 54:10A-20, 54:10A-21, and 54:11-1 et seq., on an individual basis.

(b) The members of the combined group filing a combined return in New Jersey will be individually subject to the business registration requirements at N.J.S.A. 52:32-44 for public contracts.

Marble can make mistakes. Please verify important details. We respect & protect your data.