New Jersey § 14A:13-17 Definitions

New Jersey Statutes

§ 14A:13-17 — Definitions

New Jersey § 14A:13-17

Title 14ACORPORATIONS, GENERAL

This text of New Jersey § 14A:13-17 (Definitions) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.J. Stat. Ann. § 14A:13-17 (2026).

Text

For the purposes of this act, unless the context requires a different meaning: a. "Director" shall mean the Director of the Division of Taxation of the State Department of the Treasury.

b."Corporation" shall mean any corporation, joint-stock company or association and any business conducted by a trustee or trustees wherein interest or ownership is evidenced by a certificate of interest or ownership or similar written instrument.

c."Calendar year" shall mean an accounting period ending on the last day of December on the basis of which the corporation is required to report for Federal income tax purposes.

d."Fiscal year" shall mean an accounting period ending on any day other than the last day of December on the basis of which the corporation is required to report for Federal income tax p

Free access — add to your briefcase to read the full text and ask questions with AI

For the purposes of this act, unless the context requires a different meaning: a. "Director" shall mean the Director of the Division of Taxation of the State Department of the Treasury. b. "Corporation" shall mean any corporation, joint-stock company or association and any business conducted by a trustee or trustees wherein interest or ownership is evidenced by a certificate of interest or ownership or similar written instrument. c. "Calendar year" shall mean an accounting period ending on the last day of December on the basis of which the corporation is required to report for Federal income tax purposes. d. "Fiscal year" shall mean an accounting period ending on any day other than the last day of December on the basis of which the corporation is required to report for Federal income tax purposes. e. "Accounting period" shall mean the calendar or fiscal year, or part thereof, for which a report is due under this act. L.1973, c. 171, s. 4, eff. June 7, 1973.