Business Allocation Factor
Section 18:7-8.1 - Business Allocation Factor; ComputationSection 18:7-8.2 - Method of Arithmetic Computation RequiredSection 18:7-8.3 - Right of Director to Independently Compute Allocation FactorSection 18:7-8.4 - Property Fraction; "tangible Personal Property"; Definition and Scope; Special SituationsSection 18:7-8.5 - Business Allocation Factor; Property Fraction Derived From Average ValuesSection 18:7-8.6 - Average Value; Computation PeriodSection 18:7-8.7 - Business Allocation Factor; Determination of Receipts FractionSection 18:7-8.8 - Scope of Allocable ReceiptsSection 18:7-8.9 - Receipts From Sales of Capital Assets; When IncludibleSection 18:7-8.10 - Receipts; Compensation for Services; Allocation for Certain Special IndustriesSection 18:7-8.10A - Receipts From Services in the State; Allocation for Certain Special IndustriesSection 18:7-8.11 - Receipts; Rents and RoyaltiesSection 18:7-8.12 - Other Business ReceiptsSection 18:7-8.13 - Business Allocation Factor; Payroll FractionSection 18:7-8.14 - Definition of Officers and EmployeesSection 18:7-8.15 - Compensation of Officers and Employees Within New JerseySection 18:7-8.16 - Allocation: International Banking FacilitiesSection 18:7-8.17 - Non-operational Income