New Jersey Statutes
§ 54A:2-3 — Associations taxable as corporations
New Jersey § 54A:2-3
JurisdictionNew Jersey
Title 54ANEW JERSEY GROSS INCOME TAX ACT
This text of New Jersey § 54A:2-3 (Associations taxable as corporations) 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. § 54A:2-3 (2026).
Text
An association, trust, or other unincorporated organization which is taxable as a corporation for Federal income tax purposes shall not be subject to tax under this act. L.1976, c. 47, s. 54A:2-3, eff. July 8, 1976, operative Aug. 30, 1976.
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Nearby Sections
7
§ 54A:2-1
Imposition of tax.§ 54A:2-1.1
Determination of tax, income of nonresident§ 54A:2-2
Partners and partnerships§ 54A:2-3
Associations taxable as corporations§ 54A:2-4
Minimum taxable incomeCite This Page — Counsel Stack
Bluebook (online)
New Jersey § 54A:2-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54A/54A%3A2-3.