New Jersey § 54:50-12 Definitions

New Jersey Statutes

§ 54:50-12 — Definitions

New Jersey § 54:50-12

Title 54TAXATION

This text of New Jersey § 54:50-12 (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. § 54:50-12 (2026).

Text

1.As used in P.L.1973, c.367 (C.54:50-12 et seq.): a. "taxes" means all taxes, fees, penalties, and interest owing under any State tax law; b. "foreign corporation" means any corporation other than a domestic corporation which is subject to taxation under any State tax law; c. "business entity" means a corporation, partnership or limited liability company, whether organized under the laws of this State or under the laws of any other state or foreign jurisdiction, which is subject to taxation under any State tax law. L.1973,c.367,s.1; amended 1995,c.279,s.22.

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1. As used in P.L.1973, c.367 (C.54:50-12 et seq.): a. "taxes" means all taxes, fees, penalties, and interest owing under any State tax law; b. "foreign corporation" means any corporation other than a domestic corporation which is subject to taxation under any State tax law; c. "business entity" means a corporation, partnership or limited liability company, whether organized under the laws of this State or under the laws of any other state or foreign jurisdiction, which is subject to taxation under any State tax law. L.1973,c.367,s.1; amended 1995,c.279,s.22.